Colo. Code Regs. 39-26-104-5

Current through Register Vol. 47, No. 11, June 10, 2024
Rule 39-26-104-5

Gas or electric service furnished within the state of Colorado is subject to the tax imposed by § 39-26-106, C.R.S. whether furnished by public, private, mutual, cooperative, or governmental corporations or enterprises for commercial use. The tax attaches to all amounts paid by the user or consumer for gas or electric service, whether or not there is actual consumption, and regardless of the manner in which the payment is made.

Steam whether furnished for commercial or industrial uses, by public, private, mutual, cooperative, or governmental corporations or enterprises, is subject to the tax imposed by § 29-26-106, C.R.S. unless purchased for resale in its original form.

(See Rule 39-26-102(21) for certain limited exemptions.)

(See also § 39-26-715(1)(a)(II), C.R.S. for exemptions on domestic consumption)

39-26-104-5

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