Statutes, codes, and regulations
Colorado Administrative Code
Department 200 - Department of RevenueDivision 201 - Taxation Division
Rule 1 CCR 201-4 - SALES AND USE TAX
Rule 39-26-102(23)

Colo. Code Regs. 39-26-102(23)

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Current through Register Vol. 47, No. 11, June 10, 2024
Rule 39-26-102(23)

If a lease or rental period is for more than three years, the lessor must collect and remit sales tax upon the rentals received from the lessee. Where an operator of a vehicle leases himself and his vehicle to another, this is not considered a lease. For leases of machinery for manufacturing, see Rule 39-26-709. For leases or rentals for less than three years, see Rule 39-26-713 -1.

39-26-102(23)

37 CR 18, September 25, 2014, effective 10/15/2014
38 CR 02, January 25, 2015, effective 2/14/2015
39 CR 10, May 25, 2016, effective 6/14/2016
40 CR 12, June 25, 2017, effective 7/15/2017
40 CR 23, December 10, 2017, effective 1/1/2018
41 CR 13, July 10, 2018, effective 7/30/2018
41 CR 14, July 25, 2018, effective 8/14/2018
42 CR 02, January 25, 2019, effective 12/18/2018, expires 4/17/2019.
42 CR 02, January 25, 2019, effective 12/18/2018
42 CR 06, March 25, 2019, effective 4/14/2019
43 CR 04, February 25, 2020, effective 3/16/2020
43 CR 17, September 10, 2020, effective 9/30/2020
44 CR 01, January 10, 2021, effective 1/30/2021
44 CR 07, April 10, 2021, effective 4/30/2021
44 CR 08, April 25, 2021, effective 5/15/2021
45 CR 04, February 25, 2022, effective 3/17/2022
45 CR 23, December 10, 2022, effective 12/30/2022
46 CR 08, April 25, 2023, effective 5/15/2023