Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-26-712 Trailers and trucks
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(1) The following are exempt from taxation under the provisions of part 1 of this article 26: (a) The sale of a new or used trailer, semitrailer, truck, truck tractor, or truck body manufactured within this state if such vehicle is purchased from the manufacturer for use exclusiv…
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(1) For purposes of this section, unless the context otherwise requires: (a) Repealed.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…
Colo. Rev. Stat. § 39-27-101 Construction - definitions
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As used in this part 1, unless the context otherwise requires: (1) Air carrier means any domestic or foreign aircraft carrying passengers or cargo for hire. (1.5) Biodiesel fuel means a motor vehicle fuel that is produced from plant or animal products or wastes, as opposed to fos…
Colo. Rev. Stat. § 39-27-102 Tax imposed on gasoline and special fuel - deposits - penalties
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(1) (a) (I) (A) An excise tax is imposed upon and is required to be paid by a distributor on all gasoline or special fuel acquired in, sold in, imported into, removed from any terminal in, or used in this state for any purpose whatsoever, but only one tax is required to be paid u…
Colo. Rev. Stat. § 39-27-103.5 Refunds of the tax paid on special fuel. (Repealed)
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Source: 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. Editor's note: This section was similar to former � 39-27-203 as it …
Colo. Rev. Stat. § 39-27-104 License and deposit - exception
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(1) (a) It is unlawful for any person to act as a distributor, supplier, terminal operator, importer, exporter, carrier, or blender of gasoline or special fuel in this state without being licensed as such. Any person who acts as a distributor, supplier, terminal operator, importe…
Colo. Rev. Stat. § 39-27-105 Collection of tax on gasoline and special fuel - rules - repeal
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(1) Except as otherwise provided in this section, every distributor, supplier, carrier, exporter, importer, blender, refiner, or terminal operator of gasoline or special fuel other than liquefied petroleum gas on or before the twenty-sixth day of each calendar month shall file wi…
Colo. Rev. Stat. § 39-27-105.5 Lien to secure payment of taxes - exemption - recovery
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(1) (a) The state of Colorado and the department of revenue shall have a lien to secure the payment of the taxes, penalties, and interest imposed pursuant to this part 1 upon all the assets and property of the distributor owing the tax, including the stock in trade, business fixt…
Colo. Rev. Stat. § 39-27-106 Distributor trustee of tax. (Repealed)
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Source: 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 January 1, 1980. L. 85: Entire section amended, p. 1260, � 18, effective January 1, 1986. L. 2000: Entire section amended, p. 1927, � 6…
Colo. Rev. Stat. § 39-27-107 When users other than distributors must report
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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 moto…
Colo. Rev. Stat. § 39-27-108 Penalty for failure to report or pay tax
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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 repor…
Colo. Rev. Stat. § 39-27-109 Reports by carriers. (Repealed)
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Source: 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 January 1, 1980.
Colo. Rev. Stat. § 39-27-109.7 Data collection services
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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 …
Colo. Rev. Stat. § 39-27-110 Inspection of records
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(1) Every distributor of gasoline shall keep a true and complete record of all purchases, acquisitions, sales, and distribution of each kind of gasoline handled by the distributor, as to which a record of the total volume of sales and deliveries shall be kept for each calendar mo…
Colo. Rev. Stat. § 39-27-111 Tax in lieu of all other taxes imposed
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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 a…
Colo. Rev. Stat. § 39-27-112 Payment of expenses and distribution of funds
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(1) Out of the funds thus obtained, the state treasurer shall pay such warrants as may be drawn from time to time by the controller upon vouchers issued by the executive director of the department of revenue for the purpose of making refunds to distributors and others provided fo…
Colo. Rev. Stat. § 39-27-113 Tax lien - priority. (Repealed)
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Source: L. 33: p. 736, � 12. CSA: C. 16, � 392. CRS 53: � 138-3-17. C.R.S. 1963: � 138-2-17. L. 79: Entire section amended, p. 1485, � 12, effective January 1, 1980. L. 2000: Entire section amended with relocations, p. 1930, � 11, effective October 1. L. 2021: Entire section repe…
Colo. Rev. Stat. § 39-27-114 False oath
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Any person who makes any oath, affirmation, affidavit, return, or deposition required to be made or taken under any of the provisions of this part 1 and who, upon such oath, affirmation, affidavit, return, or deposition, swears or affirms willfully and falsely in a matter materia…
Colo. Rev. Stat. § 39-27-115 Night deliveries. (Repealed)
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Source: L. 33: p. 737, � 14. CSA: C. 16, � 394. CRS 53: � 138-3-19. C.R.S. 1963: � 138-2-19. L. 79: Entire section repealed, p. 1501, � 29, effective January 1, 1980.
Colo. Rev. Stat. § 39-27-116 Authority of executive director - enforcement
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(1) (a) It is the duty of the executive director of the department of revenue to see that all of the provisions of this part 1 are enforced and obeyed, and that all violations thereof are promptly prosecuted, and that all taxes and penalties are collected. To that end, the execut…
Colo. Rev. Stat. § 39-27-118 Exchange of information. (Repealed)
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Source: L. 33: p. 738, � 16. CSA: C. 16, � 396. L. 51: p. 183, � 1. CRS 53: � 138-3-21. C.R.S. 1963: � 138-2-21. L. 79: Entire section repealed, p. 1501, � 29, effective January 1, 1980.
Colo. Rev. Stat. § 39-27-119 Not applicable to interstate commerce
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No provision of this part 1 shall apply or be construed to apply to interstate commerce. Source: L. 33: p. 739, � 17. CSA: C. 16, � 397. CRS 53: � 138-3-22. C.R.S. 1963: � 138-2-22. L. 79: Entire section amended, p. 1486, � 16, effective January 1, 1980.
Colo. Rev. Stat. § 39-27-120 Penalties
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Any person who in any way violates any of the provisions of this part 1 for which no penalty is expressly provided is punished as provided by section 39-21-118. In addition to the foregoing penalties, the executive director of the department of revenue may suspend or revoke the l…
Colo. Rev. Stat. § 39-27-121 State treasurer custodian of deposits
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All surety bonds and negotiable certificates of deposit deposited in compliance with the provisions of this part 1 shall be delivered into the custody of the state treasurer and held by the treasurer subject to further order of the executive director of the department of revenue.…
Colo. Rev. Stat. § 39-27-123 Department of transportation - special fuels - impact - report
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(1) On or before January 1, 2017, the department of transportation, the department of revenue, the division of oil and public safety in the department of labor and employment, and the Colorado energy office shall jointly prepare and submit a report to the transportation legislati…
Colo. Rev. Stat. § 39-27-301 Definitions
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As used in this part 3, unless the context otherwise requires: (1) Agreement means a motor fuel tax and fee agreement under this part 3. (2) Base jurisdiction means the jurisdiction in which the motor carrier is legally domiciled or, in the case of a motor carrier who has no lega…
Colo. Rev. Stat. § 39-27-302 Agreements between jurisdictions
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The department may enter into a motor fuel tax and fee cooperative agreement with another jurisdiction or jurisdictions that provide for the administration, collection, and enforcement of each jurisdiction's motor fuel taxes and fees on motor fuel used by motor carriers. The agre…
Colo. Rev. Stat. § 39-27-303 Tax imposed
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The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this part 3 shall be determined as provided in part 1 of this article. Source: L. 88: Entire part added, p. 1335, � 1, effective April 14. L. 2016: Entire section amended, (S…
Colo. Rev. Stat. § 39-27-304 Provisions of agreements
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(1) An agreement entered into under this part 3 may provide for: (a) Defining the classes of motor vehicles upon which taxes and fees are to be collected under the agreement; (b) Establishing methods for base jurisdiction fuel tax licensing, license revocation, and tax and fee co…
Colo. Rev. Stat. § 39-27-305 Credit for purchases
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Any licensee purchasing more tax-paid and fee-paid motor fuel in this state than the licensee uses in this state during the course of a reporting period shall be permitted a credit against future tax and fee liability for the excess tax-paid and fee-paid fuel purchased. Upon requ…
Colo. Rev. Stat. § 39-27-306 Tax and fee collection
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(1) The agreement may require the department to perform audits of licensees or persons required to be licensed and who are based in this state to determine whether motor fuel taxes and fees to be collected under the agreement have been reported properly and paid to each jurisdict…
Colo. Rev. Stat. § 39-27-307 Compliance
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(1) The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with this part 3 or any rules or regulations issued pursuant to section 39-27-310 (2). (2) For the purpose of any inv…
Colo. Rev. Stat. § 39-27-308 Appeals
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The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Source: L. 88: Entire part added, p. 1336, � 1, effective April 14.
Colo. Rev. Stat. § 39-27-309 Exchange of information
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The agreement may require each jurisdiction to forward to other jurisdictions that are a party to the agreement any information available relating to the acquisition, sales, use, or movement of motor fuels by any licensee or person required to be licensed. The department may furt…