Source: L. 2004: Entire part added with relocations, p. 1034, § 2, effective July 1. L. 2011: (1)(a) and (1)(b) amended and (3) added, (SB 11-263), ch. 278, p. 1247, § 1, effective July 1; entire section amended, (HB 11-1091), ch. 235, p. 1011, § 1, effective August 10. L. 2016: (1)(g)(II), (1)(h)(II), (1)(i)(II), (2)(a)(III), and (2)(b)(III) amended, (SB 16-158), ch. 204, p. 730, § 24, effective August 10. L. 2018: Entire section R&RE, (SB 18-129), ch. 128, p. 847, § 2, effective August 8. L. 2019: (1)(c) and (1)(d) amended, (HB 19-1172), ch. 136, p. 1732, § 257, effective October 1. L. 2021: (3) added, (HB 21-1177), ch. 55, p. 229, § 3, effective September 7.
Cross references: (1) For the legislative declaration in SB 16-158, see section 1 of chapter 204, Session Laws of Colorado 2016.
(2) For the legislative declaration in SB 18-129, see section 1 of chapter 128, Session Laws of Colorado 2018.
Structure Colorado Code
Article 26 - Sales and Use Tax
Part 7 - Sales and Use Tax Exemptions
§ 39-26-702. Department of Revenue - Rules
§ 39-26-703. Disputes and Refunds
§ 39-26-705. Miscellaneous Use Tax Exemptions - Printers Ink and Newsprint - Manufactured Goods
§ 39-26-707. Food, Meals, Beverages, and Packaging - Definitions
§ 39-26-708. Construction and Building Materials
§ 39-26-709. Machinery and Machine Tools - Definitions
§ 39-26-711. Aircraft - Tangible Personal Property
§ 39-26-711.5. Aircraft - Use Outside State
§ 39-26-711.8. Aircraft - Use Outside State - On-Demand Air Carriers
§ 39-26-711.9. Historic Aircraft on Loan for Public Display - Definition
§ 39-26-712. Trailers and Trucks
§ 39-26-713. Tangible Personal Property
§ 39-26-714. Vending Machines - Definitions
§ 39-26-715. Fuel and Oil - Definitions
§ 39-26-716. Agriculture and Livestock - Special Fuels - Definitions
§ 39-26-717. Drugs and Medical and Therapeutic Devices - Definitions
§ 39-26-721. Manufactured Homes
§ 39-26-723. Colorado Wood Products - Repeal
§ 39-26-724. Components Used to Produce Energy From a Renewable Energy Source - Definitions
§ 39-26-725. Sales Related to a School - Definitions
§ 39-26-726. Medical Marijuana - Debilitating Conditions and Ability to Purchase