Part 7 - SALES AND USE TAX EXEMPTIONS
- Section 39-26-701 - Definitions
- Section 39-26-702 - Department of revenue - rules
- Section 39-26-703 - Disputes and refunds - repeal
- Section 39-26-704 - Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property
- Section 39-26-705 - Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods
- Section 39-26-706 - Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins
- Section 39-26-707 - Food, meals, beverages, and packaging - definitions
- Section 39-26-708 - Construction and building materials - legislative declaration - definition
- Section 39-26-709 - Machinery and machine tools - definitions
- Section 39-26-710 - Railroads - construction and building materials - tangible personal property - work equipment - rolling stock
- Section 39-26-711 - Aircraft - tangible personal property
- Section 39-26-711.5 - Aircraft - use outside state
- Section 39-26-711.8 - Aircraft - use outside state - on-demand air carriers
- Section 39-26-711.9 - Historic aircraft on loan for public display - definition
- Section 39-26-712 - Trailers and trucks
- Section 39-26-713 - Tangible personal property
- Section 39-26-714 - Vending machines - definitions
- Section 39-26-715 - Fuel and oil - definitions
- Section 39-26-716 - Agriculture and livestock - special fuels - definitions
- Section 39-26-717 - Drugs and medical and therapeutic devices - legislative declaration - definitions - repeal
- Section 39-26-718 - Charitable organizations - association or organization of parents and teachers of public school students
- Section 39-26-719 - Motor vehicles
- Section 39-26-720 - Bingo equipment
- Section 39-26-721 - Manufactured homes and tiny homes
- Section 39-26-722 - [Repealed]
- Section 39-26-723 - Colorado wood products - repeal
- Section 39-26-724 - Components used to produce energy from a renewable energy source - definitions
- Section 39-26-725 - Sales related to a school - definitions
- Section 39-26-726 - Medical marijuana - debilitating conditions and ability to purchase
- Section 39-26-727 - Tribal exemption - motor vehicles - partial interest - definition - legislative declaration
- Section 39-26-728 - Property for use in space flight - definitions
- Section 39-26-729 - Retail sales of marijuana
- Section 39-26-730 - Sales and use tax exemption forms - simplification - legislative declaration
- Section 39-26-731 - Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal
- Section 39-26-732 - Heat pump systems - tax preference performance statement - legislative declaration - definitions - repeal
- Section 39-26-733 - Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal
- Section 39-26-734 - Rebuilding from declared wildfire disaster - tax preference performance statement - legislative declaration - definitions - repeal