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 39-26-704-1

Colo. Code Regs. 39-26-704-1

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Current through Register Vol. 47, No. 11, June 10, 2024
Rule 39-26-704-1

There is no sales tax on sales to the United States government, and to the state of Colorado, or any department, institution, subdivision of the state or federal government, when purchased within its governmental capacities. To secure exemption from the sales tax, the order for the goods must be on a prescribed government form or purchase order and paid for directly to the seller by warrant or check drawn on governmental funds.

39-26-704-1

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