2 Colo. Code Regs. § 608-1-2.00

Current through Register Vol. 47, No. 20, October 25, 2024

Section 2 CCR 608-1-2.00 - Definitions

2.1 "Carshare Ride" means a Prearranged Ride for which the Rider agrees, at the time the Rider requests the ride through a digital network, to be transported with another Rider who has separately requested a Prearranged Ride regardless of whether or not another Rider is actually transported with the Rider.

2.2 "Prearranged Ride" means a period of time that begins when a Driver accepts a requested ride through a digital network, continues while the Driver transports the Rider in a personal vehicle, and ends when the Rider departs from the personal vehicle, as defined by C.R.S. § 40-10.1-602.

2.3 "Retail Delivery" means a retail sale of Tangible Personal Property by a retailer for delivery by a motor vehicle owned or operated by the retailer or any other person to the purchaser at a location in the state, which sale includes at least one item of Tangible Personal Property that is subject to taxation under Article 26 of Title 39. Each such retail sale is a single Retail Delivery regardless of the number of shipments necessary to deliver the items of Tangible Personal Property purchased.

2.4 "Rider" means a passenger in a personal vehicle for whom transport is provided, including (a) an individual who uses a Transportation Network Company's online application or digital network to connect with a Driver to obtain services in the Driver's vehicle for the individual and anyone in the individual's party; or (b) anyone for whom another individual uses a Transportation Network Company's online application or digital network to connect with a Driver to obtain services in the Driver's vehicle, as defined in C.R.S. § 40-10.1-602.

2.5 "Tangible Personal Property" means all goods, wares, merchandise, products and commodities, and all tangible or corporeal things and substances which are dealt in, capable of being possessed and exchanged, except newspapers excluded by law. Tangible property, as defined in C.R.S. § 39-26-102(15) does not include:

2.5.1 Real property, such as land or buildings, nor Tangible Personal Property that loses its identity when it becomes an integral and inseparable part of the realty, and is removable only with substantial damage to the premises. Property severed from real estate becomes Tangible Personal Property.

2.5.2 Intangible personal property constituting mere rights of action and having no intrinsic value, such as contracts, deeds, mortgages, stocks, bonds, certificates of deposit or memberships, or uncancelled United States postage or revenue stamps sold for postage or revenue purposes.

2.5.3 Water in pipes, conduits, ditches or reservoirs, but does include water in bottles, wagons, tanks or other containers.

2.5.4 Computer software that does not meet the criteria enumerated in C.R.S. § 39-26-102 (15(c).

2.5.5 An advertising supplement included in a newspaper.

2.5.6. The method of delivery does not impact the definition of Tangible Personal Property as defined in C.R.S. § 39-26-102(15).

2.6 "Transportation Network Company" means a corporation, partnership, sole proprietorship, or other entity, operating in Colorado, that uses a digital network to connect Riders to Drivers for the purpose of providing transportation. A Transportation Network Company does not provide taxi service, transportation service arranged through a transportation broker, ridesharing agreements as defined in C.R.S. § 39-22-509(1)(a)(II), or any transportation service over fixed routes at regular intervals. A Transportation Network Company is not deemed to own, control, operate, or manage the personal vehicles used by Transportation Network Company Drivers. A Transportation Network Company does not include a political subdivision or other entity exempted from federal income tax, as defined in C.R.S. § 40-10.1-602.

2.7 "Transportation Network Company Driver" or "Driver" means an individual who uses their personal vehicle to provide services for Riders matched through a Transportation Network Company's digital network. A Driver need not be an employee of a Transportation Network Company.

2.8 "Zero Emissions Motor Vehicle" or "ZEV" means a battery electric motor vehicle or a hydrogen fuel cell motor vehicle.

2 CCR 608-1-2.00

45 CR 10, May 25, 2022, effective 6/14/2022