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26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 39-26-203 - [Repealed]

L. 37: p. 1098, § 1. CSA: C. 144, § 35. L. 43: p. 540, § 2. L. 45: p. 577, § 1. CRS 53: § 138-6-34. L. 59: p. 802, §§ 4, 5. C.R.S. 1963: § 138-5-34. L. 67: p. 349, § 1. L. 73: p. 242, § 25. L. 75: (1)(o) amended, p. 1468, § 16, effective July 18. L. 76: (1)(p) and (1)(q) added, p. 788, § 2, effective July 1. L. 77: (1)(c) R&RE and (1)(p) and (1)(q) amended, pp. 1829, 1831, § 2, effective July 1; (1)(r) and (1)(s) added, p. 1834, § 2, effective July 20; (1)(c) R&RE and (1)(j) amended, p. 1837, § 2, effective 1/1/1978. L. 78: (1)(e) amended, p. 507, § 3, effective March 8; (1)(t) and (1)(u) added, p. 515, § 2, effective April 4; (1)(v) added, p. 512, effective May 5; (1)(a) amended, p. 509, § 4, effective July 1. L. 79: (1)(w) added, p. 1466, § 5, effective June 7; (1)(y) added, p. 1428, § 11, effective July 1; (1)(v) amended, p. 1428, § 11, effective July 3; (1)(c) amended, (1)(v) repealed, and (1)(v.1), (1)(x), and (1)(z) added, pp. 1428, 1440, 1501, §§ 11, 27, 28, effective 1/1/1980. L. 80: (1)(z) amended, p. 733, § 2, effective May 20. L. 82: (1)(z) amended, p. 571, § 3, effective April 27; (1)(f) and (1)(g) amended, p. 569, § 3, effective July 1. L. 84: (1)(aa) added, p. 1021, § 2, effective March 5. L. 88: (1)(c) amended, p. 1090, § 5, effective 1/1/1989. L. 90: (1)(bb) added, p. 1741, § 3, effective April 17. L. 91: (1)(c) amended, p. 2397, § 21, effective July 1; (1)(cc) added, p. 1968, § 2, effective 7/1/1992. L. 91, 1st Ex. Sess.: (1)(c) amended, p. 7, § 10, effective July 1. L. 92: (1)(dd) and (1)(ee) added, p. 2259, § 2, effective July 1. L. 94: (1)(o) amended, p. 2568, § 89, effective 1/1/1995. L. 95: (1)(g) amended, p. 1214, § 4, effective May 31. L. 96: (1)(dd) and (1)(ee) amended, p.1242, § 101, effective August 7. L. 98: (1)(ff) added, p. 494, § 1, effective April 22; (1)(gg) added, p. 736, § 4, effective May 18. L. 99: (1)(ll) added, p. 980, § 2, effective May 28; (1)(e) amended, p. 1272, § 3, effective June 3; (1)(bb) RC&RE, p. 1298, § 3, effective June 3; (1)(hh) and (1)(ii) added, p. 1274, § 2, effective July 1; (1)(kk) added, p. 1304, § 2, effective July 1; (1)(mm) added, p. 1324, § 3, effective July 1; (1)(jj) added, p. 1355, § 3, effective 1/1/2000. L. 2000: IP (1)(hh)(II) amended, p. 550, § 4, effective July 1; (1)(gg) amended, p. 736, § 4, effective August 2; (1)(c)(I) amended, p. 1938, § 19, effective October 1. L. 2001: IP(1)(hh)(II) amended, p. 162, § 2, effective July 1; IP(1)(hh)(II) amended, p. 382, § 2, effective July 1; (1)(nn) added, p. 1545, § 2, effective July 1. L. 2003: (1)(c)(I) amended, p. 1818, § 7, effective August 6. L. 2004: (1)(b) amended, p. 653, § 2, effective April 26; entire section repealed, p. 1016, § 1, effective July 1.
(1) The provisions of this section were relocated to part 7 of this article.
(2) House Bill 04-1241 amended subsection (1)(b), effective April 26, 2004, but that amendment did not take effect since this section was repealed by Senate Bill 04-087, effective July 1, 2004. The amendment to subsection (1)(b) by House Bill 04-1241 was relocated to §
39-26-713(2)(b)
and harmonized with Senate Bill 04-087.