Section 39-26-721 - Manufactured homes and tiny homes(1) Forty-eight percent of the purchase price of a manufactured home, as defined in section 42-1-102 (48.8), is exempt from taxation under part 1 of this article 26; except that the entire purchase price in any subsequent sale of such a manufactured home, after it has been once subject to the payment of sales tax by virtue of section 39-26-113, is exempt from taxation under part 1 of this article 26.(2) The storage, use, or consumption of a manufactured home, as defined in section 42-1-102 (48.8), after the manufactured home has been once subject to the payment of use tax by virtue of section 39-26-208, is exempt from taxation under part 2 of this article 26.(3) The sale, storage, usage, or consumption of a manufactured home, as defined in section 39-1-102 (7.8), or a tiny home, as defined in section 24-32-3302 (35), is exempt from taxation under parts 1 and 2 of this article 26.Amended by 2023 Ch. 303,§ 87, eff. 8/7/2023.Amended by 2022 Ch. 172, § 35, eff. 8/10/2022.Amended by 2019 Ch. 9, § 2, eff. 9/1/2019.Amended by 2018 Ch. 240, § 1, eff. 8/8/2018.L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2018: (3) added, (HB 18-1315), ch. 1496, p. 1496, § 1, effective August 8. L. 2019: (1) and (2) amended, (HB 19 -1011), ch. 37, p. 37, § 2, effective September 1.Subsection (1) is similar to former § 39-26-114 (10), and subsection (2) is similar to former § 39-26-203 (1)(o) , as they existed prior to 2004.
2023 Ch. 303, was passed without a safety clause. See Colo. Const. art. V, § 1(3). 2022 Ch. 172, was passed without a safety clause. See Colo. Const. art. V, § 1(3). For the legislative declaration in HB 19-1011, see section 1 of chapter 9, Session Laws of Colorado 2019.