(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.
Source: L. 2008: Entire section added, p. 969, � 3, effective August 5. L. 2009: (1)(d) amended, (SB 09-292), ch. 369, p. 1980, � 115, effective August 5. L. 2010: (1)(a) amended, (HB 10-1422), ch. 419, p. 2122, � 176, effective August 11. L. 2021: (4) added, (HB 21-1177), ch. 55, p. 229, � 5, effective September 7.
39-26-726. Medical marijuana - debilitating conditions and ability to purchase. (1) 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 are exempt from taxation under part 1 of this article 26. If the patient is determined to be indigent, the state health agency shall mark the patient's registry identification card as such and the patient shall present the card to the licensed medical marijuana center to receive the tax exemption.
(2) On or after July 1, 2025, all sales of medical marijuana to an individual who presents a valid electronic benefits transfer card or other form of identification used to receive state or federal benefits at the time of sale to a licensed medical marijuana center are exempt from taxation under part 1 of this article 26.
Source: L. 2010: Entire section added, (HB 10-1284), ch. 355, p. 1688, � 14, effective July 1. L. 2025: Entire section amended, (HB 25-1296), ch. 202, p. 918, � 16, effective May 16.
Cross references: For the legislative declaration in HB 25-1296, see section 1 of chapter 202, Session Laws of Colorado 2025.
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.
Source: L. 2014: Entire section added, (HB 14-1080), ch. 285, p. 1170, � 1, effective May 30.