reglab/statecodes huggingface dataset:
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 39-26-711.5 - Aircraft - use outside state

(1)
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:
(a)
The aircraft is sold to a person who is not a resident of the state;
(b)
The aircraft will be removed from the state within the longer of the following periods:
(I)
One hundred twenty days after the date of the sale; or
(II)
Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and
(c)
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).
(2)
A purchaser of an aircraft who claims the exemption allowed by this section shall, at the time of purchase and unless the department of revenue determines pursuant to section
39-26-730 (2)
that the affidavit can be consolidated with another form or eliminated, 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 26 if the purchaser fails to comply with the requirements of subsection (1)(b) or (1)(c) of this section.
(3)
An aircraft that is hangared or parked overnight shall be considered to be in the state for purposes of this section.
Amended by 2022 Ch. 54, § 4, eff. 8/10/2022.
Amended by 2021 Ch. 55, § 2, eff. 9/7/2021.
L. 2008: Entire section added, p. 951, § 1, effective August 5. L. 2016: (1)(b) amended, (HB 16 -1119), ch. 117, p. 117, § 1, effective March 23. L. 2021: IP(1) amended, (HB 21 -1177), ch. 228, p. 228, § 2, effective September 7.
2022 Ch. 54, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2021 Ch. 55, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 39-26-711.8 - Aircraft - use outside state - on-demand air carriers

(1)
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:
(a)
The aircraft is purchased for use by an on-demand air carrier, regardless of whether the purchaser is a resident of the state;
(b)
The aircraft will remain in the state only for the purpose of final assembly, maintenance, modification, or completion;
(c)
The aircraft will be removed from the state within the longer of the following periods:
(I)
One hundred twenty days after the date of the sale; or
(II)
Thirty days after the completion of maintenance, interior refurbishment, paint, or engine work associated with the sale of the aircraft; and
(d)
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).
(2)
A purchaser of an aircraft who claims the exemption allowed by this section shall, at the time of purchase and unless the department of revenue determines pursuant to section
39-26-730 (2)
that the affidavit can be consolidated with another form or eliminated, 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 26, as applicable, if the purchaser fails to comply with the requirements of subsections (1)(b), (1)(c), and (1)(d) of this section.
(3)
An aircraft that is hangared or parked overnight shall be considered to be in the state for purposes of this section.
Amended by 2022 Ch. 54, § 5, eff. 8/10/2022.
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.
2022 Ch. 54, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 39-26-711.9 - Historic aircraft on loan for public display - definition

(1)
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:
(a)
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;
(b)
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
(c)
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.
(2)
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.
L. 2017: Entire section added, (HB 17-1103), ch. 106, p. 387, § 2, effective August 9.
For the legislative declaration in HB 17-1103, see section 1 of chapter 106, Session Laws of Colorado 2017.
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 39-26-718 - Charitable organizations - association or organization of parents and teachers of public school students

(1)
The following shall be exempt from taxation under the provisions of part 1 of this article 26:
(a)
All sales made to charitable organizations, in the conduct of their regular charitable functions and activities;
(b)
(I)
All sales by a charitable organization of tangible personal property, commodities, or services otherwise subject to tax under this article 26 if:
(A)
The net proceeds from sales by the charitable organizations of tangible personal property, commodities, or services otherwise subject to tax under this article 26 do not exceed forty-five thousand dollars during the preceding calendar year; and
(B)
The funds raised by the charitable organization through these sales are retained by the organization to be used in the course of the organization's charitable service.
(II)
The exemption in this subsection (1)(b) shall not apply to sales made by a charitable organization on and after the date that the net proceeds from sales by the charitable organization of tangible personal property, commodities, or services otherwise subject to tax under this article 26 exceeds forty-five thousand dollars during the current calendar year.
(c)
On or after September 1, 2008, a sale by an association or organization of parents and teachers of public school students that is a charitable organization, if the association or organization uses the funds raised through the sale for the benefit of a public school or an organized public school activity or to pay the reasonable expenses of the association or organization.
(2)
The storage, use, or consumption of any item that is exempt from sales tax by operation of subsection (1)(b) or (1)(c) of this section is exempt from taxation under the provisions of part 2 of this article 26.
Amended by 2021 Ch. 55,§4, eff. 9/7/2021.
Amended by 2019 Ch. 263,§1, eff. 8/2/2019 and applicable to sales that occur on or after 1/1/2020.
Amended by 2018 Ch. 380,§3, eff. 7/1/2018.
L. 2004: Entire part added with relocations, p. 1034, § 2, effective July 1. L. 2008: Entire section amended, p. 973, § 3, effective September 1. L. 2018: IP(1) and (1)(a) amended, (HB 18-1218), ch. 2296, p. 2296, § 3, effective July 1. L. 2019: (1)(b) amended, (HB 19-1323), ch. 2487, p. 2487, § 1, effective August 2. L. 2021: (2) added, (HB 21-1177), ch. 229, p. 229, § 4, effective September 7.
Subsection (1)(a) is similar to former § 39-26-114 (1)(a)(II), and subsection (1)(b) is similar to former § 39-26-114 (18) , as they existed prior to 2004.
2021 Ch. 55, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 39-26-720 - Bingo equipment

(1)
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.
(2)
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.
Amended by 2021 Ch. 109,§1, eff. 5/7/2021.
L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2021: Entire section amended, (HB 21-1155), ch. 433, p. 433, §1, effective May 7.
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.
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 39-26-721 - [Effective Until 8/7/2024] Manufactured homes and tiny homes

(1)
Forty-eight percent of the purchase price of a manufactured home, as defined in section
42-1-102
(48.8), 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.
(2)
The storage, use, or consumption of a manufactured home, as defined in section
42-1-102
(48.8), 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.
(3)
The sale, storage, usage, or consumption of a manufactured home, as defined in section
39-1-102
(7.8), or a tiny home, as defined in section
24-32-3302 (35)
, is exempt from taxation under parts 1 and 2 of this article 26.
Amended by 2023 Ch. 303,§ 87, eff. 8/7/2023.
Amended by 2022 Ch. 172, § 35, eff. 8/10/2022.
Amended by 2019 Ch. 9, § 2, eff. 9/1/2019.
Amended by 2018 Ch. 240, § 1, eff. 8/8/2018.
L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2018: (3) added, (HB 18-1315), ch. 1496, p. 1496, § 1, effective August 8. L. 2019: (1) and (2) amended, (HB 19 -1011), ch. 37, p. 37, § 2, effective September 1.
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.
2023 Ch. 303, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2022 Ch. 172, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
For the legislative declaration in HB 19-1011, see section 1 of chapter 9, Session Laws of Colorado 2019.
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 39-26-721 - [Effective 8/7/2024] Manufactured homes and tiny homes

(1)
Forty-eight percent of the purchase price of a manufactured home, as defined in section
42-1-102
(48.8), 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.
(2)
The storage, use, or consumption of a manufactured home, as defined in section
42-1-102
(48.8), 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.
(3)
(a)
Prior to January 1, 2025, the sale, storage, usage, or consumption of a manufactured home, as defined in section
39-1-102
(7.8), or a tiny home, as defined in section
24-32-3302 (35)
, is exempt from taxation under parts 1 and 2 of this article 26.
(b)
On and after January 1, 2025, the sale, storage, usage, or consumption of a manufactured home, as defined in section 39-1-102 (7.8), a modular home, as defined in section 39-1-102 (8.3), a tiny home, as defined in section 24-32-3302 (35), or any closed panel system utilized in construction of a factory-built residential structure, as defined in section 24-32-3302 (10), is exempt from taxation under parts 1 and 2 of this article 26.
Amended by 2024 Ch. 373,§ 36, eff. 8/7/2024.
Amended by 2023 Ch. 303,§ 87, eff. 8/7/2023.
Amended by 2022 Ch. 172, § 35, eff. 8/10/2022.
Amended by 2019 Ch. 9, § 2, eff. 9/1/2019.
Amended by 2018 Ch. 240, § 1, eff. 8/8/2018.
L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2018: (3) added, (HB 18-1315), ch. 1496, p. 1496, § 1, effective August 8. L. 2019: (1) and (2) amended, (HB 19 -1011), ch. 37, p. 37, § 2, effective September 1.
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.
2024 Ch. 373, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Ch. 303, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2022 Ch. 172, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
For the legislative declaration in HB 19-1011, see section 1 of chapter 9, Session Laws of Colorado 2019.
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 39-26-722 - [Repealed]

L. 2007: Entire section added, p. 1607, § 1, effective July 1. L. 2009: (3) amended, (SB 09-228), ch. 410, p. 2269, §22, effective July 1.
Subsection (4) provided for the repeal this section, effective July 1, 2018. (See L. 2007, p. 1607.)
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 39-26-723 - Colorado wood products - repeal

(1)
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.
(2)
For purposes of the exemption specified in subsection (1) of this section, unless the department of revenue determines pursuant to section
39-26-730 (2)
that the form can be consolidated with another form or eliminated, 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.
(3)
This section is repealed, effective July 1, 2027.
Amended by 2022 Ch. 54, § 8, eff. 8/10/2022.
Amended by 2021 Ch. 323, § 1, eff. 6/24/2021.
L. 2008: Entire section added, p. 1545, § 2, effective May 28. L. 2012: Entire section amended, (HB 12-1045), ch. 765, p. 765, § 1, effective May 21. L. 2021: (1) and (3) amended, (HB 21-1261), ch. 1983, p. 1983, § 1, effective June 24.
2022 Ch. 54, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
For the legislative declaration contained in the 2008 act enacting this section, see section 1 of chapter 332, Session Laws of Colorado 2008.
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 39-26-724 - [Effective Until 8/7/2024] Components used to produce energy from a renewable energy source - definitions

(1)
(a)
For fiscal years commencing on or after July 1, 2006, all sales, storage, and use of components used in the production of alternating current electricity from a renewable energy source, including but not limited to wind, shall be exempt from taxation under parts 1 and 2 of this article.
(b) and (c)
Repealed.
(2)
As used in this section:
(a) and (a.5)
Repealed.
(b)
(I)
"Components used in the production of alternating current electricity from a renewable energy source" shall include, but shall not be limited to, wind turbines, rotors and blades, solar modules, trackers, generating equipment, supporting structures or racks, inverters, towers and foundations, balance of system components such as wiring, control systems, switchgears, and generator step-up transformers, and concentrating solar power components that include, but are not limited to, mirrors, plumbing, and heat exchangers.
(II)
"Components used in the production of alternating current electricity from a renewable energy source" shall not include any components beyond the point of generator step-up transformers located at the production site, labor, energy storage devices, or remote monitoring systems.
(c)
Repealed.
Amended by 2022 Ch. 202, § 7, eff. 8/10/2022.
L. 2008: Entire section added, p. 1320, § 4, effective May 27. L. 2009: Entire section amended, (HB 09 -1126), ch. 254, p. 1148, § 3, effective May 15. L. 2014: (1)(c) and (2)(a.5) added and (2)(a) amended, (HB 14-1159), ch. 229, p. 850, § 1, effective May 17.
Subsections (1)(c)(II) and (2)(a)(II) provided for the repeal of subsections (1)(c) and (2)(a), respectively, effective July 1, 2019. (See L. 2014, p. 850.)
2022 Ch. 202, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
(1) For the legislative intent contained in the 2008 act enacting this section, see section 9 of chapter 302, Session Laws of Colorado 2008. (2) For the legislative declaration contained in the 2009 act amending this section, see section 1 of chapter 254, Session Laws of Colorado 2009.
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 39-26-724 - [Effective 8/7/2024] Components used to produce energy from a renewable energy source - definitions

(1)
(a)
For fiscal years commencing on or after July 1, 2006, all sales, storage, and use of components used in the production of alternating current electricity from a renewable energy source, including but not limited to wind, shall be exempt from taxation under parts 1 and 2 of this article.
(b) and (c)
Repealed.
(2)
As used in this section:
(a) and (a.5)
Repealed.
(b)
(I)
"Components used in the production of alternating current electricity from a renewable energy source" shall include, but shall not be limited to, wind turbines, rotors and blades, solar modules, trackers, generating equipment, supporting structures or racks, inverters, towers and foundations, balance of system components such as wiring, control systems, switchgears, and generator step-up transformers, and concentrating solar power components that include, but are not limited to, mirrors, plumbing, and heat exchangers.
(II)
"Components used in the production of alternating current electricity from a renewable energy source" shall not include any components beyond the point of generator step-up transformers located at the production site, labor, energy storage devices, or remote monitoring systems.
(c)
Repealed.
(3)
The purpose of the exemption authorized in this section is to create additional incentives for developing renewable energy projects not already created by other state or federal law.
Amended by 2024 Ch. 373,§ 38, eff. 8/7/2024.
Amended by 2022 Ch. 202, § 7, eff. 8/10/2022.
L. 2008: Entire section added, p. 1320, § 4, effective May 27. L. 2009: Entire section amended, (HB 09 -1126), ch. 254, p. 1148, § 3, effective May 15. L. 2014: (1)(c) and (2)(a.5) added and (2)(a) amended, (HB 14-1159), ch. 229, p. 850, § 1, effective May 17.
Subsections (1)(c)(II) and (2)(a)(II) provided for the repeal of subsections (1)(c) and (2)(a), respectively, effective July 1, 2019. (See L. 2014, p. 850.)
2024 Ch. 373, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2022 Ch. 202, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
(1) For the legislative intent contained in the 2008 act enacting this section, see section 9 of chapter 302, Session Laws of Colorado 2008. (2) For the legislative declaration contained in the 2009 act amending this section, see section 1 of chapter 254, Session Laws of Colorado 2009.
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 39-26-725 - Sales related to a school - definitions

(1)
As used in this section, unless the context otherwise requires:
(a)
"Parent" means a parent of a student as defined in paragraph (d) of this subsection (1).
(b)
"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.
(c)
"School" means a public or nonpublic school for students in kindergarten through twelfth grade or any portion thereof.
(d)
"Student" means any person enrolled in a school as defined in paragraph (c) of this subsection (1).
(2)
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)
A school;
(b)
An association or organization of parents and school teachers;
(c)
A booster club or other club, group, or organization whose primary purpose is to support a school activity; or
(d)
A school class or student club, group, or organization.
(3)
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.
(4)
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.
Amended by 2021 Ch. 55,§5, eff. 9/7/2021.
L. 2008: Entire section added, p. 969, § 3, effective August 5. L. 2009: (1)(d) amended, (SB 09-292), ch. 1980, p. 1980, § 115, effective August 5. L. 2010: (1)(a) amended, (HB 10-1422), ch. 2122, p. 2122, § 176, effective August 11. L. 2021: (4) added, (HB 21-1177), ch. 229, p. 229, § 5, effective September 7.
2021 Ch. 55, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 39-26-726 - 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.
L. 2010: Entire section added, (HB 10-1284), ch. 355, p. 1688, §14, effective July 1.
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 39-26-727 - Tribal exemption - motor vehicles - partial interest - definition - legislative declaration

(1)
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:
(a)
Codify this exemption so that it generally reflects the department of revenue's interpretation of current law;
(b)
Ensure consistent application of the state tax and applicable Indian taxation rules;
(c)
Provide guidance for tribes, tribal members, vendors, and the department of revenue; and
(d)
Continue the department of revenue's practice of not requiring the delivery of a motor vehicle for the exemption to apply.
(2)
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.
(3)
(a)
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:
(I)
On a reservation; or
(II)
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.
(b)
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.
(4)
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.
(5)
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.
L. 2014: Entire section added, (HB 14-1080), ch. 285, p. 1170, § 1, effective May 30.
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 39-26-728 - Property for use in space flight - definitions

(1)
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.
(2)
As used in this section:
(a)
"Qualified property for use in space flight" means any of the following:
(I)
A space vehicle and any component thereof;
(II)
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
(III)
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.
(b)
"Space flight" means any flight designed for suborbital, orbital, or interplanetary travel by a space vehicle.
(c)
"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.
(3)
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.
(4)
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.
L. 2014: Entire section added, (HB 14-1178), ch. 234, p. 866, § 2, effective May 20.
For the legislative declaration in HB 14-1178, see section 1 of chapter 234, Session Laws of Colorado 2014.
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 39-26-730 - Sales and use tax exemption forms - simplification - legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
In many cases, a person who wishes to establish the right to obtain an exemption allowed by this part 7 is required to complete a form created by the department of revenue which, depending on which exemption is sought, may be described as an affidavit, application, certificate, certification, declaration, or statement; and
(b)
The burdens of establishing the right to an exemption allowed by this part 7 that are imposed on persons making tax-exempt purchases should be minimized to the extent feasible without impairing the proper administration of the exemptions.
(2)
The department of revenue shall examine its sales and use tax exemption forms and its requirements relating to their use and, to the extent feasible without impairing the proper administration of the exemptions, simplify the forms, which simplification may include elimination of certain forms or consolidation of forms, and form-related requirements for persons making tax-exempt purchases as allowed by this article 26. The department shall complete the initial simplification on or before July 1, 2023, and shall continue to pursue simplification thereafter as the provisions of this part 7 or other relevant circumstances change.
Added by 2022 Ch. 54,§1, eff. 8/10/2022.
2022 Ch. 54, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 39-26-733 - Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal

(1)
(a)
In accordance with section
39-21-304(1)
, which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that the purposes of the tax expenditure created in subsection (3) of this section are to:
(I)
Induce certain designated behavior by taxpayers, specifically the purchase and installation of residential energy storage systems; and
(II)
Contribute to the state's effort to achieve its climate goals.
(b)
The general assembly and the state auditor shall measure the effectiveness of the tax exemption in achieving the purposes specified in subsection (1)(a) of this section based on the number of residential energy storage systems sold and used in the state. The Colorado energy office shall provide the state auditor with any available information that would assist the state auditor's measurement.
(2)
As used in this section, unless the context otherwise requires, "energy storage system" means any commercially available, customer-sited system, including batteries and the batteries paired with on-site generation, that is capable of retaining, storing, and delivering energy by chemical, thermal, mechanical, or other means.
(3)
On and after January 1, 2023, all sales, storage, and use of energy storage systems that are used in a residential dwelling are exempt from taxation under parts 1 and 2 of this article 26.
(4)
This section is repealed, effective January 1, 2033.
Added by 2022 Ch. 333,§4, eff. 8/10/2022.
2022 Ch. 333, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 8 - SALES AND USE TAX SIMPLIFICATION TASK FORCE (§§ 39-26-801 — 39-26-804) › Section 39-26-801 - Legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
Colorado has a unique and complex state and local sales tax system;
(a.5)
Colorado has a unique and complex local lodging tax system;
(b)
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, and to establish their own local lodging tax systems;
(c)
The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and
(d)
It is time that a group of knowledgeable citizens come together to study options of further simplifying our tax system.
Amended by 2024 Ch. 374,§ 2, eff. 6/4/2024.
L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1793, § 1, effective June 5.
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 8 - SALES AND USE TAX SIMPLIFICATION TASK FORCE (§§ 39-26-801 — 39-26-804) › Section 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.
L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, § 1, effective June 5.
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 8 - SALES AND USE TAX SIMPLIFICATION TASK FORCE (§§ 39-26-801 — 39-26-804) › Section 39-26-804 - Repeal of part

This part 8 is repealed, effective July 1, 2026.
Amended by 2020 Ch. 156,§ 2, eff. 6/29/2020.
L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, § 1, effective June 5.
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 26.1 - [Repealed] (§ 39-26.1-101) › Section 39-26.1-101 - to 39-26.1-113 - [Repealed]

(1) This article was added in 1983.
(2) Section 39-26.1-113 provided for the repeal of this article, effective July 1, 1993. (See L. 87, p. 987.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 39-27-103.5 - [Repealed]

L. 2000: Entire section added with relocated provisions, p. 1932, § 15, effective October 1; (1)(a) amended, p. 89, § 1, effective July 1. L. 2002: Entire section repealed, p. 556, § 3, effective May 24.
This section was similar to former § 39-27-203 as it existed prior to 2000.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 39-27-105.3 - [Repealed]

Repealed by 2021 Ch. 453, § 7, eff. 1/1/2022.
Amended by 2019 Ch. 395, § 5, eff. 8/2/2019.
L. 2005: Entire section added, p. 873, § 6, effective July 1. L. 2017: Entire section amended, (HB 17 -1136), ch. 238, p. 238, § 3, effective March 23. L. 2019: Entire section amended, (HB 19-1256), ch. 3515, p. 3515, § 5, effective August 2. L. 2021: Entire section repealed, (HB 21-1322), ch. 3017, p. 3017, § 7, effective 1/1/2022.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 39-27-106 - [Repealed]

Repealed by 2021 Ch. 453, § 9, eff. 1/1/2022.
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 1/1/1980. L. 85: Entire section amended, p. 1260, § 18, effective 1/1/1986. L. 2000: Entire section amended, p. 1927, § 6, effective October 1. L. 2021: Entire section repealed, (HB 21-1322), ch. 3019, p. 3019, § 9, effective 1/1/2022.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 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
39-27-102.5 (9)
.
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 1/1/1980. L. 88: Entire section amended, p. 1093, § 9, effective 1/1/1989. 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 1/1/2014.
For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 225, Session Laws of Colorado 2013.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 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.
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 1/10/1980. L. 85: Entire section amended, p. 1260, § 19, effective 1/1/1986. L. 95: Entire section amended, p. 985, § 5, effective July 1. L. 2000: Entire section amended, p. 1928, § 7, effective October 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 39-27-109 - [Repealed]

L. 33: p. 730, § 6. CSA: C. 16, § 386. L. 53: p. 160, § 3. CRS 53: § 138-3-11. C.R.S. 1963: § 138-2-11. L. 79: Entire section repealed, p. 1501, § 29, effective 1/1/1980.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 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.
Amended by 2018 Ch. 359,§ 12, eff. 6/1/2018.
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.
For the legislative declaration in HB 15-1228, see section 1 of chapter 315, Session Laws of Colorado 2015.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › GASOLINE AND SPECIAL FUEL TAX (§§ 39-27-101 — 39-27-310) › Article 27 - Gasoline and Special Fuel Tax (§§ 39-27-101 — 39-27-310) › Part 1 - GASOLINE TAX (§§ 39-27-101 — 39-27-123) › Section 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
.
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 1/1/1980. L. 88: Entire section amended, p. 1093, § 10, effective 1/1/1989. 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.
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).