Source: L. 2004: Entire part added with relocations, p. 1034, § 2, effective July 1. L. 2008: Entire section amended, p. 973, § 3, effective September 1. L. 2018: IP(1) and (1)(a) amended, (HB 18-1218), ch. 380, p. 2296, § 3, effective July 1. L. 2019: (1)(b) amended, (HB 19-1323), ch. 263, p. 2487, § 1, effective August 2. L. 2021: (2) added, (HB 21-1177), ch. 55, p. 229, § 4, effective September 7.
Editor's note: Subsection (1)(a) is similar to former § 39-26-114 (1)(a)(II), and subsection (1)(b) is similar to former § 39-26-114 (18), as they existed prior to 2004.
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