Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-26-713 Tangible personal property
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(1) The following shall be exempt from taxation under the provisions of part 1 of this article 26: (a) Any right to the continuous possession or use for three years or less of any article of tangible personal property under a lease or contract, if the lessor has paid to the state…
Colo. Rev. Stat. § 39-26-714 Vending machines - definitions
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(1) (a) Every vendor selling individual items of personal property through vending machines shall pay a sales tax pursuant to section 39-26-106 (2)(b) on the personal property sold in excess of fifteen cents through the vending machines unless the sale is otherwise exempt under t…
Colo. Rev. Stat. § 39-26-715 Fuel and oil - definitions
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(1) (a) The following are exempt from taxation under the provisions of part 1 of this article: (I) All commodities that are taxed under the provisions of article 27 of this title; and all commodities that are taxed under said provisions and the tax is refunded; and all sales and …
Colo. Rev. Stat. § 39-26-716 Agriculture and livestock - special fuels - definitions
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(1) For purposes of this section, unless the context otherwise requires: (a) Repealed. (b) Attachments means any equipment or machinery added to an exempt farm tractor or implement of husbandry that aids or enhances the performance of such tractor or implement. (c) Dairy equipmen…
Colo. Rev. Stat. § 39-26-720 Bingo equipment
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(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…
Colo. Rev. Stat. § 39-26-721 Manufactured homes and tiny homes
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(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 s…
Colo. Rev. Stat. § 39-26-722 Cleanrooms - definitions - repeal. (Repealed)
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Source: 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. Editor's note: Subsection (4) provided for the repeal this section, effective July 1, 2018. (See L. 2007, p. 1607.)
Colo. Rev. Stat. § 39-26-723 Colorado wood products - repeal
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(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 …
Colo. Rev. Stat. § 39-26-725 Sales related to a school - definitions
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(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…
Colo. Rev. Stat. § 39-26-728 Property for use in space flight - definitions
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(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 m…
Colo. Rev. Stat. § 39-26-729 Retail sales of marijuana
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(1) (a) Except as otherwise provided in subsection (1)(b) of this section, on and after July 1, 2017, all retail sales of marijuana upon which the retail marijuana sales tax is imposed pursuant to section 39-28.8-202 are exempt from taxation under part 1 of this article 26 by the…
Colo. Rev. Stat. § 39-26-801 Legislative declaration
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(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 establis…
Colo. Rev. Stat. § 39-26-801.5 Definitions
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As used in this part 8, unless the context otherwise requires: (1) Task force means the sales and use tax simplification task force created in section 39-26-802 (1)(a)(I). Source: L. 2025: Entire section added, (SB 25-275), ch. 377, p. 2105, � 318, effective August 6. 39-26-802. …
Colo. Rev. Stat. § 39-26-802.5 Sales and use tax simplification - request for information
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(1) (a) No later than June 30, 2018, the department of revenue shall issue a request for information, in accordance with the procurement code, articles 101 to 112 of title 24, and within the department's existing resources, for an electronic sales and use tax simplification syste…
Colo. Rev. Stat. § 39-26-803 Gifts, grants, or donations
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The task force may seek, accept, and expend gifts, grants, or donations from private or public sources for the purposes of this part 8. Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, � 1, effective June 5.
Colo. Rev. Stat. § 39-26-804 Repeal of part
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This part 8 is repealed, effective July 1, 2026. Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1795, � 1, effective June 5. L. 2020: Entire section amended, (HB 20-1022), ch. 156, p. 671, � 2, effective June 29.
Colo. Rev. Stat. § 39-26-900.3 Definitions
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As used in this part 9, unless the context otherwise requires: (1) Excess state revenues means the total amount of the state revenues for the state fiscal year in excess of the limitation on state fiscal year spending imposed by section 20 (7)(a) of article X of the state constit…