reglab/housing_qa huggingface dataset:
CO Code § 39-26-725 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-725. Sales Related to a School - Definitions

  As used in this section, unless the context otherwise requires:   “Parent” means a parent of a student as defined in paragraph (d) of this subsection (1).    “Sale that benefits a Colorado school” means a sale of a commodity or service from which all proceeds of the sale, less only the actual cost of the commodity or service to the person or entity described in subsection (2) of this section, are donated to a school or a school-approved student organization.    “School” means a public or nonpublic school for students in kindergarten through twelfth grade or any portion thereof.    “Student” means any person enrolled in a school as defined in paragraph (c) of this subsection (1).       On or after September 1, 2008, a sale that benefits a Colorado school shall be exempt from taxation under the provisions of part 1 of this article, if the sale is made by any of the following:   A school;    An association or organization of parents and school teachers;    A booster club or other club, group, or organization whose primary purpose is to support a school activity; or    A school class or student club, group, or organization.       Nothing in this section shall be construed as creating an exemption, or otherwise affecting an existing exemption, for a sale to a person or entity described in subsection (2) of this section.    The storage, use, or consumption of any item that is exempt from sales tax by operation of subsection (2) of this section is exempt from taxation under the provisions of part 2 of this article 26.     History. Source: L. 2008: Entire section added, p. 969, § 3, effective August 5. L. 2009: (1)(d) amended, (SB 09-292), ch. 369, p. 1980, § 115, effective August 5. L. 2010: (1)(a) amended, (HB 10-1422), ch. 419, p. 2122, § 176, effective August 11. L. 2021: (4) added, (HB 21-1177), ch. 55, p. 229, § 5, effective September 7.
CO Code § 39-26-726 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-726. Medical Marijuana - Debilitating Conditions and Ability to Purchase

 All sales of medical marijuana to a patient who is determined to be indigent for purposes of waiving the fee required by section 25-1.5-106 , C.R.S., shall be exempt from taxation under part 1 of this article. If the patient is determined to be indigent the state health agency shall mark his or her registry identification card as such and the patient shall present the card to the licensed medical marijuana center to receive the tax exemption.   History. Source: L. 2010: Entire section added, (HB 10-1284), ch. 355, p. 1688, § 14, effective July 1.
CO Code § 39-26-727 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-727. Tribal Exemption - Motor Vehicles - Partial Interest - Definition - Legislative Declaration

  The general assembly hereby declares that on-reservation sales to the Ute Indian Tribes and tribal members are exempt from state and local sales and use tax under federal law and that the purpose of the tax exemption created in this section is to:   Codify this exemption so that it generally reflects the department of revenue's interpretation of current law;    Ensure consistent application of the state tax and applicable Indian taxation rules;    Provide guidance for tribes, tribal members, vendors, and the department of revenue; and    Continue the department of revenue's practice of not requiring the delivery of a motor vehicle for the exemption to apply.       As used in this section, with respect to a particular sale to a tribe or tribal member, “reservation” means either the Southern Ute Indian Reservation or the Reservation of the Ute Mountain Ute Tribe.      All sales of tangible personal property or services to the Southern Ute Indian Tribe, Ute Mountain Ute Tribe, or an enrolled member of either tribe, are exempt from taxation under part 1 of this article if the vendor is located:   On a reservation; or    Outside of a reservation but the property or service is delivered by the vendor and received by the tribe or the tribal member on a reservation.       All sales of motor vehicles to the Southern Ute Indian Tribe or Ute Mountain Ute Tribe, or to an enrolled member of either tribe who resides on a reservation, are exempt from taxation under part 1 of this article if the motor vehicle is to be registered to an address on a reservation. A vendor may reasonably rely on a tribal member's certification of his or her enrolled membership status and residence.       The storage, use, or consumption of tangible personal property or a service on a reservation that is exempt from sales tax pursuant to subsection (3) of this section is exempt from the use tax levied pursuant to part 2 of this article; except that this use tax exemption only applies to a motor vehicle that is registered to an address on a reservation.    If the Southern Ute Indian Tribe, Ute Mountain Ute Tribe, or an enrolled member of either tribe has a partial or undivided interest in any type of legal entity, the exemptions created in this section apply to a sale of goods or services to such entity in proportion to the interest. To be eligible for the exemption, the tribe or tribal member must file a declaration with the department of revenue that identifies the entity, each tribe and tribal member that has an interest in the entity, and the amount of each interest.      History. Source: L. 2014: Entire section added, (HB 14-1080), ch. 285, p. 1170, § 1, effective May 30.
CO Code § 39-26-728 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-728. Property for Use in Space Flight - Definitions

  For the state fiscal years commencing on or after July 1, 2014, all sales, storage, and use of qualified property for use in space flight is exempt from taxation under parts 1 and 2 of this article.    As used in this section:   “Qualified property for use in space flight” means any of the following:   A space vehicle and any component thereof;    Tangible personal property to be placed or used aboard a space vehicle, regardless of whether such personal property is to be ultimately returned to the state for subsequent use, storage, or other consumption; and    Fuel of a quality that is not adaptable for use in an ordinary motor vehicle and that is produced, sold, and used exclusively for space flight.       “Space flight” means any flight designed for suborbital, orbital, or interplanetary travel by a space vehicle.    “Space vehicle” means any tangible personal property that has space flight capability and is intended for space flight and includes, but is not limited to, an orbital space facility, space propulsion system, satellite, or space station of any kind.       The tax exemption established by this section may not be denied to a taxpayer because of a failure, postponement, destruction, or cancellation of a launch of a space vehicle.    The executive director of the department of revenue shall annually provide information to the finance committees of the house of representatives and the senate, or any successor committees, on the number of exemptions claimed pursuant to this section. Such information may be incorporated into an existing report provided on an annual basis by the executive director to the committees.     History. Source: L. 2014: Entire section added,(HB 14-1178), ch. 234, p. 866, § 2, effective May 20.    Cross references:   For the legislative declaration in HB 14-1178, see section 1 of chapter 234, Session Laws of Colorado 2014.
CO Code § 39-26-801 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 8 - Sales and Use Tax Simplification Task Force|§ 39-26-801. Legislative Declaration

  The general assembly hereby finds and declares that:   Colorado has a unique and complex state and local sales tax system;    Home rule jurisdictions have exercised their constitutional authority to establish their own sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions;    The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and    It is time that a group of knowledgeable citizens come together to study options of further simplifying our tax system.        History. Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1793, § 1, effective June 5.
CO Code § 39-26-803 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 8 - Sales and Use Tax Simplification Task Force|§ 39-26-803. Gifts, Grants, or Donations

 The task force may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of this part 8.   History. Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, § 1, effective June 5.
CO Code § 39-26-804 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 8 - Sales and Use Tax Simplification Task Force|§ 39-26-804. Repeal of Part

 This part 8 is repealed, effective July 1, 2026.   History. Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, § 1, effective June 5. L. 2020: Entire section amended, (HB 20-1022), ch. 156, p. 671, § 2, effective June 29.
CO Code § 39-27-105.3 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-105.3. Remittance of Tax on Gasoline and Special Fuel - Electronic Funds Transfers

 [ ] A distributor, supplier, carrier, exporter, importer, blender, refiner, licensee, or terminal operator shall remit all taxes required to be remitted to the department of revenue on or before the twenty-sixth day of each calendar month.  Editor's note: This version of this section is effective until January 1, 2022.  History. Source: L. 2005: Entire section added, p. 873, § 6, effective July 1. L. 2017: Entire section amended, (HB 17-1136), ch. 76, p. 238, § 3, effective March 23. L. 2019: Entire section amended, (HB 19-1256), ch. 395, p. 3515, § 5, effective August 2. L. 2021: Entire section repealed, (HB 21-1322), ch. 453, p. 3017, § 7, effective January 1, 2022.
CO Code § 39-27-106 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-106. Distributor Trustee of Tax

 [ ] Every distributor who sells any gasoline or special fuel for any purpose that is subject to the tax imposed by this part 1 shall collect from the purchaser the amount of excise tax thereon, and any sums of money paid by the purchaser to the distributor as gasoline or special fuel taxes shall be and remain public money, the property of the state in the hands of such distributor, and such distributor shall hold the same in trust for the sole use and benefit of the state until paid to the executive director of the department of revenue as provided in this part 1. Any distributor who willfully fails or refuses upon demand to pay over to the executive director the moneys paid to the distributor as gasoline or special fuel taxes that are by this part 1 declared to be trust funds in the distributor's hands and the property of the state of Colorado or who fraudulently withholds, converts to such distributor's own use, or appropriates or otherwise uses such moneys or any part thereof belonging to the state shall be punished as provided by section 39-21-118 .  Editor's note: This version of this section is effective until January 1, 2022.  History. Source: L. 33: P. 728, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-6. C.R.S. 1963: § 138-2-6. L. 79: Entire section amended, p. 1482, § 6, effective January 1, 1980. L. 85: Entire section amended, p. 1260, § 18, effective January 1, 1986. L. 2000: Entire section amended, p. 1927, § 6, effective October 1. L. 2021: Entire section repealed,(HB 21-1322), ch. 453, p. 3019, § 9, effective January 1, 2022. History. Source: L. 33: P. 728, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-6. C.R.S. 1963: § 138-2-6. L. 79: Entire section amended, p. 1482, § 6, effective January 1, 1980. L. 85: Entire section amended, p. 1260, § 18, effective January 1, 1986. L. 2000: Entire section amended, p. 1927, § 6, effective October 1. L. 2021: Entire section repealed,(HB 21-1322), ch. 453, p. 3019, § 9, effective January 1, 2022.    ANNOTATION   Distributor who collects tax answerable to state for funds collected. A distributor of motor fuel who collects a state tax thereon under the provisions of this section is a trustee as to the funds collected and answerable to the state therefor until they are paid over to the proper officials. Wade v. State, 97 Colo. 52 , 47 P.2d 412 (1935).   Distributor cannot question legality of tax provision. A distributor of motor fuel, who is neither benefited nor injured by the determination of the validity of a statute taxing the products distributed, is in no position to question the legality of the statute; that can only be done by one who first protests, and then pays, the tax. Wade v. State, 97 Colo. 52 , 47 P.2d 412 (1935).
CO Code § 39-27-107 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-107. When Users Other Than Distributors Must Report

 Except as otherwise provided in section 39-27-102 for persons that export gasoline, every person not a licensed distributor who uses any gasoline in this state or who has in his or her possession any gasoline, other than that contained in the ordinary fuel tank attached to a motor vehicle or aircraft, upon which a licensed distributor has not paid or is not liable for the tax imposed in this part 1 shall file a sworn statement with the executive director of the department of revenue on or before the twenty-sixth day of the calendar month on such form as the executive director prescribes and furnishes, showing the amount of gasoline so used and held, and shall pay to the executive director the tax imposed on all such gasoline. This section does not apply to a user who is exempt from taxation under section .5 (9) .   History. Source: L. 33: P. 729, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-7. C.R.S. 1963: § 138-2-7. L. 79: Entire section amended, p. 1483, § 7, effective January 1, 1980. L. 88: Entire section amended, p. 1093, § 9, effective January 1, 1989. L. 98: Entire section amended, p. 1030, § 5, effective July 1. L. 2013: Entire section amended,(HB 13-1110), ch. 225, p. 1063, § 10, effective January 1, 2014. History. Source: L. 33: P. 729, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-7. C.R.S. 1963: § 138-2-7. L. 79: Entire section amended, p. 1483, § 7, effective January 1, 1980. L. 88: Entire section amended, p. 1093, § 9, effective January 1, 1989. L. 98: Entire section amended, p. 1030, § 5, effective July 1. L. 2013: Entire section amended,(HB 13-1110), ch. 225, p. 1063, § 10, effective January 1, 2014.    Cross references:   For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 225, Session Laws of Colorado 2013.
CO Code § 39-27-108 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-108. Penalty for Failure to Report or Pay Tax

 Any person who willfully fails or refuses to make the report or payment of tax due to the executive director of the department of revenue as provided in sections 39-27-105 to 39-27-108 , for which no penalty is expressly provided, and any person who willfully makes any false report or statement as to the amount of gasoline or special fuel acquired, sold, or used or any false statement relative to the kind or character and the amount of the gasoline or special fuel received by such person and required to be reported, with intent to evade the payment of the tax imposed in this part 1 on gasoline or special fuel, shall be punished as provided by section 39-21-118 . The making and filing of any false statement shall be deemed prima facie evidence of intent to evade the payment of tax imposed in this part 1 on gasoline or special fuel by that means.   History. Source: L. 33: P. 729, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-8. C.R.S. 1963: § 138-2-8. L. 79: Entire section amended, p. 1483, § 8, effective January 10, 1980. L. 85: Entire section amended, p. 1260, § 19, effective January 1, 1986. L. 95: Entire section amended, p. 985, § 5, effective July 1. L. 2000: Entire section amended, p. 1928, § 7, effective October 1. History. Source: L. 33: P. 729, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-8. C.R.S. 1963: § 138-2-8. L. 79: Entire section amended, p. 1483, § 8, effective January 10, 1980. L. 85: Entire section amended, p. 1260, § 19, effective January 1, 1986. L. 95: Entire section amended, p. 985, § 5, effective July 1. L. 2000: Entire section amended, p. 1928, § 7, effective October 1.
CO Code § 39-27-109.7 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-109.7. Data Collection Services

 In order to track the movement of gasoline or special fuel within this state and thereby facilitate and expedite the collection of excise taxes imposed pursuant to this part 1, the executive director of the department of revenue may enter into a contract with one or more private entities for the provision of a computer-based program to monitor and track the data that licensees are required to report to the department pursuant to this part 1. Such computer-based program shall be funded solely with money from the highway users tax fund. The department shall update the computer-based program to monitor and track the data that liquefied petroleum licensees are required to report to the department pursuant to this part 1 based on the changes in House Bill 15-1228, enacted in 2015.   History. Source: L. 98: Entire section added, p. 1031, § 6, effective July 1. L. 2000: Entire section amended, p. 1928, § 8, effective October 1. L. 2009: Entire section amended,(SB 09-098), ch. 195, p. 878, § 4, effective August 5. L. 2012: Entire section amended,(HB 12-1315), ch. 224, p. 978, § 44, effective July 1. L. 2015: Entire section amended,(HB 15-1228), ch. 315, p. 1290, § 8, effective August 5. L. 2018: Entire section amended,(SB 18-003), ch. 359, p. 2149, § 12, effective June 1.    Cross references:   For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.
CO Code § 39-27-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-111. Tax in Lieu of All Other Taxes Imposed

 The tax imposed by this part 1 shall be in lieu of all other taxes imposed upon gasoline or special fuel by this state or any political subdivision thereof, except for the tax on aviation fuel used in turbo-propeller or jet engine aircraft imposed pursuant to sections 39-26-104 and 39-26-202 .   History. Source: L. 33: P. 733, § 9. CSA: C. 16, § 389. CRS 53: § 138-3-14. C.R.S. 1963: § 138-2-14. L. 79: Entire section amended, p. 1484, § 10, effective January 1, 1980. L. 88: Entire section amended, p. 1093, § 10, effective January 1, 1989. L. 91: Entire section amended, p. 2391, § 11, effective July 1. L. 91, 1st Ex. Sess.: Entire section amended, p. 7, § 12, effective July 1. L. 2000: Entire section amended, p. 1930, § 10, effective October 1. History. Source: L. 33: P. 733, § 9. CSA: C. 16, § 389. CRS 53: § 138-3-14. C.R.S. 1963: § 138-2-14. L. 79: Entire section amended, p. 1484, § 10, effective January 1, 1980. L. 88: Entire section amended, p. 1093, § 10, effective January 1, 1989. L. 91: Entire section amended, p. 2391, § 11, effective July 1. L. 91, 1st Ex. Sess.: Entire section amended, p. 7, § 12, effective July 1. L. 2000: Entire section amended, p. 1930, § 10, effective October 1.    Editor's note:   The amendment to this section made by chapter 1, L. 91, First Extraordinary Session, p. 7, section 12, supersedes the amendment made by chapter 330, L. 91, p. 2391 , section 11. Both acts contained a July 1, 1991, effective date. However the Governor did not sign the act enacted at the First Extraordinary Session until July 5. The act contained in chapter 1 from the First Extraordinary Session was subject to an interrogatory submitted to the Supreme Court by the Governor. The court held the act constitutional on its face. See In re House Bill 91S-1005, 814 P.2d 875 (Colo. 1991).
CO Code § 39-27-114 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 27 - Gasoline and Special Fuel Tax|Part 1 - Gasoline Tax|§ 39-27-114. False Oath

 Any person who makes any oath, affirmation, affidavit, return, or deposition required to be made or taken under any of the provisions of this part 1 and who, upon such oath, affirmation, affidavit, return, or deposition, swears or affirms willfully and falsely in a matter material to any issue, point, or subject matter in question, in addition to any other penalties provided in this part 1, is guilty of perjury in the second degree, as defined in section 18-8-503 , C.R.S.   History. Source: L. 33: P. 736, § 13. CSA: C. 16, § 393. CRS 53: § 138-3-18. C.R.S. 1963: § 138-2-18. L. 72: P. 572, § 61. L. 79: Entire section amended, p. 1485, § 13, effective January 1, 1980. History. Source: L. 33: P. 736, § 13. CSA: C. 16, § 393. CRS 53: § 138-3-18. C.R.S. 1963: § 138-2-18. L. 72: P. 572, § 61. L. 79: Entire section amended, p. 1485, § 13, effective January 1, 1980.