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Colorado Statutes, Title 39

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Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

985 sections·Filtered byTitle 39✕

Colo. Rev. Stat. § 39-26-706 Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins
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(1) (a) and (b) (Deleted by amendment, L. 2013.) (c) (I) Notwithstanding any provision of law to the contrary, but except as set forth in subparagraph (II) of this paragraph (c), for any local government or political subdivision of the state that levies a sales or use tax based o…
Colo. Rev. Stat. § 39-26-707 Food, meals, beverages, and packaging - definitions
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(1) The following shall be exempt from taxation under the provisions of part 1 of this article 26: (a) All sales of food purchased with food stamps. For the purposes of this subsection (1)(a), "food" has the same meaning as provided in 7 U.S.C. sec. 2012, as such section exists o…
Colo. Rev. Stat. § 39-26-708 Construction and building materials - legislative declaration - definition
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(1) There shall be exempt from taxation under part 1 of this article 26 all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owne…
Machinery and machine tools - definitions

Showing 701–750 of 985

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Colo. Rev. Stat. § 39-26-709

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(1) (a) The following shall be exempt from taxation under the provisions of part 1 of this article: (I) (Deleted by amendment, L. 2004, p. 1022, § 2, effective July 1, 2004.) (II) Except as allowed in section 39-30-106, on or after July 1, 1996, purchases of machinery or machine …

Colo. Rev. Stat. § 39-26-710 Railroads - construction and building materials - tangible personal property - work equipment - rolling stock

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(1) The following shall be exempt from taxation under the provisions of part 1 of this article: (a) The sale of construction and building materials to a common carrier by rail operating in interstate or foreign commerce for use by the common carrier in construction and maintenanc…

Colo. Rev. Stat. § 39-26-711 Aircraft - tangible personal property

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(1) The following shall be exempt from taxation under the provisions of part 1 of this article: (a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and (b) The sale of tangible personal property that is to be …

Colo. Rev. Stat. § 39-26-711.5 Aircraft - use outside state

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(1) The sale, storage, use, and consumption of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article 26 if: (a) The aircraft is sold to a person who is not a resident of the state; (b) The aircraft will be removed from the …

Colo. Rev. Stat. § 39-26-711.8 Aircraft - use outside state - on-demand air carriers

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(1) Notwithstanding section 39-26-711.5, on and after July 1, 2014, but prior to July 1, 2019, the sale of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article if: (a) The aircraft is purchased for use by an on-demand air …

Colo. Rev. Stat. § 39-26-711.9 Historic aircraft on loan for public display - definition

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(1) On and after August 9, 2017, a historic aircraft that is on loan for public display, demonstration, educational, or museum promotional purposes is exempt from taxation under the provisions of parts 1 and 2 of this article 26 if: (a) The historic aircraft is on loan for public…

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 equip…

Colo. Rev. Stat. § 39-26-717 Drugs and medical and therapeutic devices - legislative declaration - definitions

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(1) As used in this section, unless the context otherwise requires: (a) (I) "Durable medical equipment" means equipment, including repair and replacement parts for such equipment, dispensed pursuant to a prescription order, that: (A) Can withstand repeated use; (B) Is primarily a…

Colo. Rev. Stat. § 39-26-718 Charitable organizations - association or organization of parents and teachers of public school students

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(1) The following shall be exempt from taxation under the provisions of part 1 of this article 26: (a) All sales made to charitable organizations, in the conduct of their regular charitable functions and activities; (b) (I) All sales by a charitable organization of tangible perso…

Colo. Rev. Stat. § 39-26-719 Motor vehicles - tax preference performance statement - definitions - repeal

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(1) (a) Prior to January 1, 2025, and on and after August 1, 2025, but prior to January 1, 2029, there shall be exempt from taxation under the provisions of part 1 of this article 26 the sale of any motor vehicle, power source for any motor vehicle, or parts used for converting t…

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. § 39-26-723 Colorado wood products - tax preference performance statement - legislative declaration - repeal

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(1) For state fiscal years commencing on or after July 1, 2008, but prior to the state fiscal year commencing on July 1, 2020, and for state fiscal years commencing on or after July 1, 2021, but prior to the calendar year commencing on January 1, 2031, all sales, storage, and use…

Colo. Rev. Stat. § 39-26-724 Components used to produce energy from a renewable energy source - definitions

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(1) (a) For fiscal years commencing on or after July 1, 2006, all sales, storage, and use of components used in the production of alternating current electricity from a renewable energy source, including but not limited to wind, shall be exempt from taxation under parts 1 and 2 o…

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, …

Colo. Rev. Stat. § 39-26-726 Medical marijuana - debilitating conditions and ability to purchase

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(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 mar…

Colo. Rev. Stat. § 39-26-727 Tribal exemption - motor vehicles - partial interest - definition - legislative declaration

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(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…

Colo. Rev. Stat. § 39-26-728 Property for use in space flight - definitions - repeal

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(1) (a) Except as otherwise provided in subsection (1)(b) of this section, all sales, storage, and use of qualified property, on or after July 1, 2024, but before January 1, 2027, for use in space flight is exempt from taxation under parts 1 and 2 of this article 26. (b) On or af…

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. § 39-26-730 Sales and use tax exemption forms - simplification - legislative declaration

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(1) The general assembly hereby finds and declares that: (a) In many cases, a person who wishes to establish the right to obtain an exemption allowed by this part 7 is required to complete a form created by the department of revenue which, depending on which exemption is sought, …

Colo. Rev. Stat. § 39-26-731 Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal

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(1) (a) The general assembly hereby finds and declares that: (I) The general assembly has committed to reduce greenhouse gases through numerous policy and regulatory measures to meet the goals established in 2019; (II) Great quantities of emissions are released during the manufac…

Colo. Rev. Stat. § 39-26-732 Heat pump systems - tax preference performance statement - legislative declaration - definitions - repeal

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(1) (a) The general assembly hereby finds and declares that: (I) The general assembly has committed to reduce greenhouse gases through numerous policy and regulatory measures to meet the goals established in 2019; (II) Great quantities of emissions are released in the traditional…

Colo. Rev. Stat. § 39-26-733 Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal

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(1) (a) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that the purposes of the …

Colo. Rev. Stat. § 39-26-734 Rebuilding from declared wildfire disaster - tax preference performance statement - legislative declaration - definitions - repeal

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(1) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that: (a) The general legisla…

Colo. Rev. Stat. § 39-26-735 Destination management fees - tax preference performance statement - legislative declaration

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(1) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that: (a) The general legisla…

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 const…

Colo. Rev. Stat. § 39-26-901 Temporary adjustment of rates of state sales and use taxes - refund of excess state revenues - legislative declaration - definition - repeal

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(1) (a) If, for any state fiscal year commencing on or after July 1, 2024, but before July 1, 2034, the estimated amount of state revenues in excess of the limitation on state fiscal year spending imposed by section 20 (7)(a) of article X of the state constitution that are requir…

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…

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. § 39-27-102.5 Exemptions on tax imposed - ex-tax purchases - performance statement - definition - repeal

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(1) (Deleted by amendment, L. 2005, p. 866, § 2, effective July 1, 2005.) (1.5) Except as otherwise provided in this section, diesel engine fuel and kerosene is presumed to be for use for a taxable purpose unless indelible dye meeting federal regulations is added to the diesel en…

Colo. Rev. Stat. § 39-27-103 Refunds - penalties - checkoff - limits on collections - performance statement

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(1) A credit against the tax accrued or payable or a refund of tax paid is allowed for the tax imposed by this part 1 on gasoline or special fuel that is lost or destroyed by fire, lightning, flood, windstorm, explosion, accident, or other cause beyond the control of the distribu…

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

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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. § 39-27-107 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. § 39-27-109.7 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. § 39-27-114 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. § 39-27-116 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. § 39-27-117 Filing with executive director - when deemed to have been made

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(1) Any report, claim, tax return, statement, or other document required or authorized under this part 1 to be filed with, or any payment made to, the executive director of the department of revenue, which: (a) Is transmitted through the United States mails, shall be deemed filed…