reglab/housing_qa huggingface dataset:
CO Code § 39-26-402 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 4 - Sales and Use Tax Refund for Biotechnology, Clean Technology, and Medical Devices|§ 39-26-402. Refund of State Sales and Use Tax for Biotechnology - Application Requirements and Procedures

  For the calendar year commencing January 1, 1999, and for each calendar year thereafter, each qualified biotechnology taxpayer shall be allowed to claim a refund of all state sales and use tax paid by the qualified biotechnology taxpayer, pursuant to parts 1 and 2 of this article, on the sale, storage, use, or consumption of tangible personal property to be used in Colorado directly and predominately in research and development of biotechnology during that calendar year.    To claim the refund allowed by subsection (1) of this section, a qualified biotechnology taxpayer shall submit a refund application to the department of revenue on a form provided by the department. Such application shall be submitted no earlier than January 1 and no later than April 1 of the calendar year following the calendar year for which the refund is claimed. The application shall be accompanied by proof of payment of state sales and use taxes paid by the qualified biotechnology taxpayer in the immediately preceding calendar year. The application shall also include any additional information that the department of revenue may require by rule, which may include, without limitation, a detailed list of all expenditures that support a claim for a refund, the name and addresses of an individual who maintains records of such expenditures, and a statement that the qualified biotechnology taxpayer agrees to furnish records of all such expenditures to the department of revenue upon request. No refund shall be allowed if the qualified biotechnology taxpayer has not complied with this subsection (2).     History. Source: L. 99: Entire part added, p. 610, § 2, effective May 17. L. 2000: (2) amended, p. 1869, § 99, effective August 2. L. 2009: Entire part amended,(HB 09-1035), ch. 371, p. 2012, § 1, effective August 5.    ANNOTATION   Law reviews. For article, “Colorado's Biotechnology Sales- and Use-Tax Refund: The Window of Opportunity”, see 32 Colo. Law. 73 (Feb. 2003).
CO Code § 39-26-701 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-701. Definitions

 In addition to the definitions in section 39-26-102 , as used in this part 7, unless the context otherwise requires:    “Storage” or “storing” means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.     History. Source: L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1.
CO Code § 39-26-702 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-702. Department of Revenue - Rules

 The department of revenue shall adopt rules for the administration and enforcement of this part 7.   History. Source: L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1.    Editor's note:   This section is similar to former § 39-26-114 (1)(c) as it existed prior to 2004.
CO Code § 39-26-705 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-705. Miscellaneous Use Tax Exemptions - Printers Ink and Newsprint - Manufactured Goods

  The storage, use, or consumption of printers ink and newsprint shall be exempt from taxation under the provisions of part 2 of this article.    There shall be exempt from taxation under the provisions of part 2 of this article the storage, use, or consumption of manufactured goods, including, but not limited to, high technology goods, donated by the manufacturer of such goods to the United States government; the state of Colorado or any department, institution, or political subdivision thereof; or any organization exempt from federal income taxes pursuant to section 501 (c)(3) of the “Internal Revenue Code of 1986”, as amended, to the extent that the aggregate value of all such goods included in a single donation exceeds one thousand dollars.     History. Source: L. 2004: Entire part added with relocations, p. 1019, § 2, effective July 1.    Editor's note:   Subsection (1) is similar to former § 39-26-203 (1) (i), and subsection (2) is similar to former § 39-26-203 (1) (ff), as they existed prior to 2004.
CO Code § 39-26-706 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-706. Miscellaneous Sales and Use Tax Exemptions - Internet Access - Refractory Materials - Precious Metal Bullion and Coins

     and (b)(Deleted by amendment, L. 2013.)         On and after May 1, 1998, internet access services, as defined in section 24-79-102 (2)(b), C.R.S., shall be exempt from taxation under the provisions of part 1 of this article.    From May 1, 1998, internet access services, as defined in section 24-79-102 (2)(b), C.R.S., shall be exempt from taxation under the provisions of part 2 of this article.       All sales and purchases of and the storage, use, or consumption of refractory materials and carbon electrodes used by a person manufacturing iron and steel for sale or profit and all sales and purchases of and the storage, use, or consumption of inorganic chemicals used in the processing of vanadium-uranium ores shall be exempt from taxation under parts 1 and 2 of this article.      All sales of precious metal bullion and coins, as defined in section 39-26-102 (2.6) and (6.5), shall be exempt from taxation under the provisions of part 1 of this article.    The storage, use, or consumption of precious metal bullion and coins, as defined in section 39-26-102 (2.6) and (6.5), shall be exempt from taxation under the provisions of part 2 of this article.       On and after July 1, 2010, the collection of the waste tire fee pursuant to section 30-20-1403, C.R.S., is exempt from taxation under part 1 of this article.      (c) (I) Notwithstanding any provision of law to the contrary, but except as set forth in subparagraph (II) of this paragraph (c), for any local government or political subdivision of the state that levies a sales or use tax based on the sales or use tax levied by the state pursuant to this article, the sale or storage, use, or consumption of cigarettes is exempt from the sales or use tax of such local government or political subdivision.   History. Source: L. 2004: Entire part added with relocations, p. 1019, § 2, effective July 1. L. 2009: (1) amended,(HB 09-1342), ch. 354, p. 1846, § 1, effective July 1. L. 2010: (5) added,(HB 10-1018), ch. 421, p. 2181, § 14, effective June 10. L. 2011: (1) amended,(HB 11-1296), ch. 181, p. 691, § 1, effective May 19. L. 2013: (1) amended,(HB 13-1144), ch. 304, p. 1615, § 1, effective July 1; (1)(c) amended,(HB 13-1272), ch. 337, p. 1967, § 6, effective January 1, 2014. L. 2014: (5) amended,(HB 14-1352), ch. 351, p. 1595, § 9, effective July 1.    Editor's note:   The provisions of this section are similar to several former provisions of §§ 39-26-114 and 39-26-203 as they existed prior to 2004. For a detailed comparison, see the comparative tables located in the back of the index.   Cross references:   For the legislative declaration in the 2013 act amending subsection (1)(c), see section 1 of chapter 337, Session Laws of Colorado 2013.
CO Code § 39-26-708 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-708. Construction and Building Materials

  There shall be exempt from taxation under the provisions of part 1 of this article all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owned and used by:   The United States government, the state of Colorado, its departments and institutions, and the political subdivisions thereof in their governmental capacities only;    Charitable organizations in the conduct of their regular charitable functions and activities; or    Schools, other than schools held or conducted for private or corporate profit.       There shall be exempt from taxation under the provisions of part 2 of this article the storage, use, or consumption by a contractor or subcontractor of construction and building materials for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owned and used by:   The United States government, the state of Colorado, its departments and institutions, and the political subdivisions thereof in their governmental capacities only;    Charitable organizations in the conduct of their regular charitable functions and activities; or    Schools, other than schools held or conducted for private or corporate profit.       On application by a purchaser or seller, the department of revenue shall issue to a contractor or subcontractor a certificate of exemption indicating that the contractor's or subcontractor's purchase of construction or building materials is for a purpose stated in subsection (1) of this section and is, therefore, free from sales tax. The department shall provide forms for the application and certificate and shall have the authority to verify that the contractor or subcontractor is, in fact, entitled to the issuance of the certificate prior to such issuance.     History. Source: L. 2004: Entire part added with relocations, p. 1021, § 2, effective July 1.    Editor's note:   The provisions of this section are similar to several former provisions of §§ 39-26-114 and 39-26-203 as they existed prior to 2004. For a detailed comparison, see the comparative tables located in the back of the index.
CO Code § 39-26-710 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-710. Railroads - Construction and Building Materials - Tangible Personal Property - Work Equipment - Rolling Stock

  The following shall be exempt from taxation under the provisions of part 1 of this article:   The sale of construction and building materials to a common carrier by rail operating in interstate or foreign commerce for use by the common carrier in construction and maintenance of its railroad tracks; however, any actual use of such construction and building materials shall, at the time of the actual use, be subject to the tax imposed by part 2 of this article and any use tax imposed pursuant to article 2 of title 29, C.R.S.;    The sale of tangible personal property that is to be affixed or attached as a component part of a locomotive, a freight car, railroad work equipment, or other railroad rolling stock; and    The sale of locomotives, freight cars, railroad work equipment, and other railroad rolling stock used or purchased for use in interstate commerce by a railroad company.       The following shall be exempt from taxation under the provisions of part 2 of this article:   The storage, use, or consumption of any tangible personal property that is to be affixed or attached as a component part of a locomotive, a freight car, railroad work equipment, or other railroad rolling stock; and    The storage, use, or consumption of locomotives, freight cars, railroad work equipment, and other railroad rolling stock used or purchased for use in interstate commerce by a railroad company.        History. Source: L. 2004: Entire part added with relocations, p. 1023, § 2, effective July 1.    Editor's note:   The provisions of this section are similar to several former provisions of §§ 39-26-114 and 39-26-203 as they existed prior to 2004. For a detailed comparison, see the comparative tables located in the back of the index.
CO Code § 39-26-711 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-711. Aircraft - Tangible Personal Property

  The following shall be exempt from taxation under the provisions of part 1 of this article:   Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and    The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.       The following shall be exempt from taxation under the provisions of part 2 of this article:   Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and    The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.        History. Source: L. 2004: Entire part added with relocations, p. 1024, § 2, effective July 1.    Editor's note:   The provisions of this section are similar to several former provisions of §§ 39-26-114 and 39-26-203 as they existed prior to 2004. For a detailed comparison, see the comparative tables located in the back of the index.
CO Code § 39-26-711.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-711.5. Aircraft - Use Outside State

  The sale, storage, use, and consumption of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article 26 if:   The aircraft is sold to a person who is not a resident of the state;    The aircraft will be removed from the state within the longer of the following periods:   One hundred twenty days after the date of the sale; or    Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and       The aircraft will not be in the state more than seventy-three days in any of the three calendar years following the calendar year in which the aircraft is removed from the state pursuant to paragraph (b) of this subsection (1).       A purchaser of an aircraft who claims the exemption allowed by this section shall, at the time of purchase, provide to the seller an affidavit that the purchaser is not a resident of the state and that the purchaser agrees to pay the tax imposed by part 1 of this article if the purchaser fails to comply with the requirements of paragraphs (b) and (c) of subsection (1) of this section.    An aircraft that is hangared or parked overnight shall be considered to be in the state for purposes of this section.     History. Source: L. 2008: Entire section added, p. 951, § 1, effective August 5. L. 2016: (1)(b) amended, (HB 16-1119), ch. 50, p. 117, § 1, effective March 23. L. 2021: IP(1) amended, (HB 21-1177), ch. 55, p. 228, § 2, effective September 7.
CO Code § 39-26-711.8 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-711.8. Aircraft - Use Outside State - On-Demand Air Carriers

  Notwithstanding section 39-26-711.5, on and after July 1, 2014, but prior to July 1, 2019, the sale of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article if:   The aircraft is purchased for use by an on-demand air carrier, regardless of whether the purchaser is a resident of the state;    The aircraft will remain in the state only for the purpose of final assembly, maintenance, modification, or completion;    The aircraft will be removed from the state within the longer of the following periods:   One hundred twenty days after the date of the sale; or    Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and       The aircraft will not be in the state more than seventy-three days in any of the three calendar years following the calendar year in which the aircraft is removed from the state pursuant to paragraph (c) of this subsection (1).       A purchaser of an aircraft who claims the exemption allowed by this section shall, at the time of purchase, provide to the seller an affidavit that the aircraft will be used by an on-demand air carrier and that the purchaser agrees to pay the tax imposed by part 1 or part 2 of this article, as applicable, if the purchaser fails to comply with the requirements of paragraphs (b), (c) and (d) of subsection (1) of this section.    An aircraft that is hangared or parked overnight shall be considered to be in the state for purposes of this section.     History. Source: L. 2014: Entire section added, (HB 14-1374), ch. 375, p. 1791, § 1, effective July 1. L. 2016: (1)(c) amended, (HB 16-1119), ch. 50, p. 117, § 2 effective March 23.
CO Code § 39-26-711.9 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-711.9. Historic Aircraft on Loan for Public Display - Definition

  On and after August 9, 2017, a historic aircraft that is on loan for public display, demonstration, educational, or museum promotional purposes is exempt from taxation under the provisions of parts 1 and 2 of this article 26 if:   The historic aircraft is on loan for public display, demonstration, educational, or museum promotional purposes to a publicly owned museum in the state or to a nonprofit museum in the state that operates under section 501 (c)(3) of the federal “Internal Revenue Code of 1986”, as amended;    The historic aircraft will be used only for public display, demonstration, educational, or museum promotional purposes while within the state but away from the museum to which the historic aircraft is on loan; and    The museum to which the historic aircraft is on loan for public display, demonstration, educational, or museum promotional purposes is open to the public for at least twenty hours every week.       For purposes of this section, “historic aircraft” means any original, restored, or replica of a heavier-than-air aircraft that is at least thirty-five years old.     History. Source: L. 2017: Entire section added,(HB 17-1103), ch. 106, p. 387, § 2, effective August 9.    Cross references:   For the legislative declaration in HB 17-1103, see section 1 of chapter 106, Session Laws of Colorado 2017.
CO Code § 39-26-720 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-720. Bingo Equipment

  All sales of equipment, as defined in section 24-21-602 (16), to a bingo-raffle licensee, as defined in section 24-21-602 (3), are exempt from taxation under part 1 of this article 26.    The storage, use, or consumption of equipment, as defined in section 24-21-602 (16), by a bingo-raffle licensee, as defined in section 24-21-602 (3), is exempt from taxation under part 2 of this article 26.     History. Source: L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2021: Entire section amended,(HB 21-1155), ch. 109, p. 433, § 1, effective May 7.    Editor's note:   Subsection (1) is similar to former § 39-26-114 (24) , and subsection (2) is similar to former § 39-26-203 (1) (nn), as they existed prior to 2004.
CO Code § 39-26-721 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-721. Manufactured Homes

  Forty-eight percent of the purchase price of a manufactured home, as defined in section 42-1-102 (106)(b), is exempt from taxation under part 1 of this article 26; except that the entire purchase price in any subsequent sale of such a manufactured home, after it has been once subject to the payment of sales tax by virtue of section 39-26-113, is exempt from taxation under part 1 of this article 26.    The storage, use, or consumption of a manufactured home, as defined in section 42-1-102 (106)(b), after the manufactured home has been once subject to the payment of use tax by virtue of section 39-26-208, is exempt from taxation under part 2 of this article 26.    Beginning July 1, 2019, the sale, storage, usage, or consumption of a manufactured home, as defined in section 39-1-102 (7.8), is exempt from taxation under parts 1 and 2 of this article 26.     History. Source: L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2018: (3) added,(HB 18-1315), ch. 240, p. 1496, § 1, effective August 8. L. 2019: (1) and (2) amended,(HB 19-1011), ch. 9, p. 37, § 2, effective September 1.    Editor's note:   Subsection (1) is similar to former § 39-26-114 (10) , and subsection (2) is similar to former § 39-26-203 (1)(o) , as they existed prior to 2004.   Cross references:   For the legislative declaration in HB 19-1011, see section 1 of chapter 9, Session Laws of Colorado 2019.
CO Code § 39-26-723 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 7 - Sales and Use Tax Exemptions|§ 39-26-723. Colorado Wood Products - Repeal

  For fiscal years commencing on or after July 1, 2008, but prior to the fiscal year commencing on July 1, 2020, and for fiscal years commencing on or after July 1, 2021, but prior to the fiscal year commencing on July 1, 2026, all sales, storage, and use of wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles, including but not limited to products such as lumber, furniture built from the salvaged trees, and wood chips or wood pellets generated from the salvaged trees, are exempt from taxation under the provisions of parts 1 and 2 of this article 26.    For purposes of the exemption specified in subsection (1) of this section, a wholesaler shall certify on a form prescribed by the department of revenue that a product is from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles.    This section is repealed, effective July 1, 2027.     History. 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.