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- Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-114 - [Repealed]

L. 35: p. 1009, § 6. CSA: C. 144, § 15. L. 37: p. 1086, § 15. L. 43: p. 540, § 1. L. 45: p. 576, §§ 3, 4. CRS 53: § 138-6-14. L. 57: p. 823, § 1. L. 59: pp. 801, 803, 804, §§ 1, 2, 3. L. 61: p. 823, § 1. L. 63: p. 952, § 1. C.R.S. 1963: § 138-5-14. L. 64: p. 818, § 5. L. 65: pp. 1124, 1126, 1148, §§ 5, 7, 3. L. 67: pp. 512, 532, §§ 2, 1. L. 69: p. 221, § 3. L. 70: pp. 396, 397, §§ 1, 1. L. 73: p. 241, § 24. L. 75: (1)(f) and (10) amended, p. 1468, § 15, effective July 18. L. 76: (1) R&RE, p. 318, § 76, effective May 20; (1)(a)(IX) and (1)(a)(X) added, p. 787, § 1, effective July 1. L. 77: (2)(d) amended, p. 1836, § 1, effective May 26; (1)(a)(VII) (1)(a)(IX), and (1)(a)(X) amended and (1)(a)(XI) added, pp. 1829, 1831, 1833, § 1, effective July 1; (1)(a)(XII) added, p. 1823, § 2, effective July 15; (1)(a)(XIII), (1)(a)(XIV), and (1)(a)(XV) added, p. 1834, § 1, effective July 20; (1)(a)(V) amended, p. 1828, § 1, effective 1/1/1978. L. 78: (1)(a)(II) amended, p. 506, § 2, effective March 8; (1)(a)(XVI) and (1)(a)(XVII) added, p. 514, § 1, effective April 4; (1)(a)(XVIII) added, § 3, effective July 1. L. 79: (1)(a)(XIX) and (1)(d) added and (2)(c) and (10) amended, pp. 1465, 1466, §§ 1, 2, 3, 4, effective June 7; (7)(a) and (8) amended, pp. 1428, 1468, §§ 9, 1, effective July 1; (1)(a)(XX) and (11) added, pp. 1428, 1447, §§ 8, 39, effective July 3; (1)(a)(VII) amended, p. 1641, § 55, effective July 19; (1)(a)(V) and (1)(a)(XV) amended, (1)(a)(XXI) added and (9) repealed, pp. 1431, 1440, 1464, 1501, §§ 15, 26, 27, 1, effective 1/1/1980. L. 80: (12) added, p. 752, § 5, effective April 10; (1)(a)(XXI) and (6) amended pp. 733, 736, §§ 1, 1, effective July 1; (1)(a)(V) amended, p. 727, § 24, effective 1/1/1981; (12) repealed, p. 752, § 5, effective 7/1/1987. L. 81: (13) added, p. 1889, § 1, effective May 18; (5) amended, p. 1888, § 1, effective May 26. L. 82: (1)(a)(XXI) amended, p. 571, § 2, effective April 27; (14) added, p. 569, § 2, effective July 1. L. 84: (1)(a)(XXII) added, p. 1021, § 1, effective March 5. L. 85: (2)(b) and (7)(b)(I) amended, pp. 1257, 1284, §§ 9, 3, effective 1/1/1986. L. 86: (7)(a) and (11)(a) amended, pp. 1118, 1142, §§ 16, 4, effective July 1. L. 87: (11)(a) amended, p. 1451, § 25, effective June 22; (15) and (16) added, p. 1463, § 3, effective October 1. L. 88: (7)(a) R&RE, p. 1329, § 3, effective April 4; (11)(d) and (13) amended, p. 1326, § 4, effective April 6; (11)(a)(II) amended, p. 1317, § 14, effective May 29; (1)(a)(VII) amended, p. 1090, § 4, effective 1/1/1989. L. 89: (1)(c) amended, p. 1502, § 9, effective 7/1/1990. L. 90: (17) added, p. 1740, § 2, effective April 17. L. 91: (1)(a)(VII) amended, p. 2397, § 20, effective July 1; (1)(a)(XXIII) added, p. 1968, § 1, effective 7/1/1992. L. 91, 1st Ex. Sess.: (1)(a)(VII) amended, p. 6, § 9, effective July 1. L. 92: (1)(a)(XXIV) and (1)(a)(XXV) added, p. 2258, § 1, effective July 1. L. 94: (10) amended, p. 2568, § 88, effective 1/1/1995. L. 95: (11)(a)(II) amended, p. 137, § 1, effective April 7; (18) added, p. 329, § 1, effective April 27. L. 96: (11)(a)(II) and (11)(c) amended and (11)(c.5) added, p. 1857, § 1, effective June 5; (7)(c) and (7)(e) amended, p. 166, § 8, effective July 1; (1)(a)(XXIV) and (1)(a)(XXV) amended, p. 1241, § 100, effective August 7. L. 97: (5) and (6) amended, p. 370, § 2, effective July 1. L. 98: (19) added, p. 494, § 2, effective April 22; (1)(a)(XXVI) added, p. 736, § 3, effective May 18; (7)(b)(V) amended, p. 1348, § 84, effective June 1. L. 99: (22) added, p. 979, § 1, effective May 28; (1)(a)(II) amended, p. 1272, § 2, effective June 2; (17) RC&RE, p. 1297, § 2, effective June 3; (20) added, p. 1273, § 1, effective July 1; (21) added, p. 1303, § 1, effective July 1; (23) added, p. 1324, § 2, effective July 1; (7.5) added, p. 1355, § 1, effective 1/1/2000. L. 2000: (20)(a)(II)(B) and (20)(b)(II) amended, p. 549, § 3, effective July 1; (1)(a)(XXVI) amended, p. 736, § 3, effective August 2; (1)(a)(XV) amended, p. 1937, § 18, effective October 1. L. 2001: IP(20)(b)(II) amended, p. 162, § 1, effective July 1; IP(20)(b)(II) amended, p. 381, § 1, effective July 1; (24) added, p. 1545, § 1, effective July 1. L. 2003: (10) amended, p. 551, § 7, effective March 5; (1)(a)(XV) amended, p. 1818, § 6, effective August 6. L. 2004: Entire section repealed, p. 1016, § 1, effective July 1.
The provisions of this section were relocated to part 7 of this article.