Sales and Use Tax Exemptions | Midpage

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Colorado Revised Statutes (C.R.S.)

Part 7

Sales and Use Tax Exemptions

39-26-701Definitions.39-26-702Department of revenue - rules.39-26-703Disputes and refunds - repeal.39-26-704Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property.39-26-705Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods.39-26-706Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins.39-26-707Food, meals, beverages, and packaging - definitions.39-26-708Construction and building materials - legislative declaration - definition.39-26-709Machinery and machine tools - definitions.39-26-710Railroads - construction and building materials - tangible personal property - work equipment - rolling stock.39-26-711Aircraft - tangible personal property.39-26-711.5Aircraft - use outside state.39-26-711.8Aircraft - use outside state - on-demand air carriers.39-26-711.9Historic aircraft on loan for public display - definition.39-26-712Trailers and trucks.39-26-713Tangible personal property.39-26-714Vending machines - definitions.39-26-715Fuel and oil - definitions.39-26-716Agriculture and livestock - special fuels - definitions.39-26-717Drugs and medical and therapeutic devices - legislative declaration - definitions.39-26-718Charitable organizations - association or organization of parents and teachers of public school students.39-26-719Motor vehicles - tax preference performance statement - definitions - repeal.39-26-720Bingo equipment.39-26-721Manufactured homes and tiny homes.39-26-722Cleanrooms - definitions - repeal. (Repealed)39-26-723Colorado wood products - repeal.39-26-724Components used to produce energy from a renewable energy source - definitions.39-26-725Sales related to a school - definitions.39-26-726Medical marijuana - debilitating conditions and ability to purchase.39-26-727Tribal exemption - motor vehicles - partial interest - definition - legislative declaration.39-26-728Property for use in space flight - definitions.39-26-729Retail sales of marijuana.39-26-730Sales and use tax exemption forms - simplification - legislative declaration.39-26-731Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal.39-26-732Heat pump systems - tax preference performance statement - legislative declaration - definitions - repeal.39-26-733Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal.39-26-734Rebuilding from declared wildfire disaster - tax preference performance statement - legislative declaration - definitions - repeal.