Source: L. 2008: Entire section added, p. 1545, § 2, effective May 28. L. 2012: Entire section amended, (HB 12-1045), ch. 191, p. 765, § 1, effective May 21. L. 2021: (1) and (3) amended, (HB 21-1261), ch. 323, p. 1983, § 1, effective June 24.
Cross references: For the legislative declaration contained in the 2008 act enacting this section, see section 1 of chapter 332, Session Laws of Colorado 2008.
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