Colorado Code
Part 7 - Sales and Use Tax Exemptions
§ 39-26-729. Retail Sales of Marijuana

Source: L. 2017: Entire section added, (SB 17-267), ch. 267, p. 1471, § 28, effective May 30. L. 2018: Entire section amended, (SB 18-088), ch. 3, p. 27, § 2, effective February 22; (1)(b) and (2) amended, (SB 18-259), ch. 406, p. 2390, § 2, effective January 1, 2019. L. 2021: (3) added, (HB 21-1177), ch. 55, p. 229, § 6, effective September 7.
Editor's note: Section 3 of chapter 3 (SB 18-088), Session Laws of Colorado 2018, provides that the provisions of this act that authorize the continued levying of sales tax on retail sales of marijuana apply retroactively, but not retrospectively, curatively, and remedially to retail marijuana sales occurring on and after July 1, 2017, but, notwithstanding that authorization, authorized sales taxes that were not actually collected on retail sales of marijuana occurring on and after July 1, 2017, but before February 22, 2018, shall not be collected.
Cross references: (1) For the legislative declaration in SB 17-267, see section 1 of chapter 267, Session Laws of Colorado 2017.
(2) For the legislative declaration in SB 18-088, see section 1 of chapter 3, Session Laws of Colorado 2018.

Structure Colorado Code