2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 7 - SALES AND USE TAX EXEMPTIONS (§§ 39-26-701 — 39-26-734) › Section 39-26-706 - Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins

(1)
(a) and (b)
(Deleted by amendment, L. 2013.)
(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.
(II)
Subparagraph (I) of this paragraph (c) does not apply to the regional transportation district established by article
9
of title
32
, C.R.S., and the scientific and cultural facilities district established by article
13
of title
32
, C.R.S., which, beginning January 1, 2014, levy sales and use tax upon every transaction or other incident with respect to which a sales and use tax is levied by the state.
(2)
(a)
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.
(b)
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.
(3)
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.
(4)
(a)
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.
(b)
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.
(5)
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.
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 - 10 18), 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 1/1/2014. L. 2014: (5) amended, (HB 14-1352), ch. 351, p. 1595, § 9, effective July 1.
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 the legislative declaration in the 2013 act amending subsection (1)(c), see section 1 of chapter 337, Session Laws of Colorado 2013.