Authorization of tax

# (1)

# (a)

Except as otherwise provided in subsection (1)(b) of this section, there is imposed and shall be collected from every person in this state a tax or excise at the rate of three percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.

# (b)

Except as otherwise provided in section 39-26-901, on and after January 1, 2001, there is imposed and must be collected from every person in this state a tax or excise at the rate of two and ninety one-hundredths percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.

# (c)

Such tax shall be payable to and shall be collected by the executive director of the department of revenue and shall be computed in accordance with schedules or systems approved by said executive director. The transfer of wireless telecommunication equipment as an inducement to enter into or continue a contract for telecommunication services that are taxable pursuant to part 1 of this article shall not be construed to be storage, use, or consumption of such equipment by the transferor.

# (2)

Notwithstanding the three percent rate provisions of subsection (1) of this section, for the period May 1, 1983, through July 31, 1984, the rate of the tax imposed pursuant to this section shall be three and one-half percent.

# (3)

Repealed. Source: L. 37: p. 1098, § 1. CSA: C. 144, § 34. L. 45: p. 580, § 5. CRS 53: § 138-6-33. C.R.S. 1963: § 138-5-33. L. 65: p. 1125, § 6. L. 65, 1st Ex. Sess.: p. 17, § 2. L. 77: Entire section R&RE, p. 1825, § 2, effective July 1. L. 83: Entire section amended, p. 1518, § 4, effective March 22; (2) amended, p. 2098, § 7, effective October 13. L. 84: (2) amended, p. 1142, § 5, effective June 7. L. 96: (1) amended, p. 758, § 3, effective May 22. L. 2000: (1) amended and (3) added, p. 1434, § 4, effective May 31. L. 2020: (1)(a) amended and (3) repealed, (HB 20-1174), ch. 104, p. 401, § 3, effective September 14. L. 2024: (1)(b) amended, (SB 24-228), ch. 170, p. 901, § 11, effective May 14. Cross references: For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 160, Session Laws of Colorado 1996. 39-26-203. Exemptions - definitions. (Repealed) Source: L. 37: p. 1098, § 1. CSA: C. 144, § 35. L. 43: p. 540, § 2. L. 45: p. 577, § 1. CRS 53: § 138-6-34. L. 59: p. 802, §§ 4, 5. C.R.S. 1963: § 138-5-34. L. 67: p. 349, § 1. L. 73: p. 242, § 25. L. 75: (1)(o) amended, p. 1468, § 16, effective July 18. L. 76: (1)(p) and (1)(q) added, p. 788, § 2, effective July 1. L. 77: (1)(c) R&RE and (1)(p) and (1)(q) amended, pp. 1829, 1831, § 2, effective July 1; (1)(r) and (1)(s) added, p. 1834, § 2, effective July 20; (1)(c) R&RE and (1)(j) amended, p. 1837, § 2, effective January 1, 1978. L. 78: (1)(e) amended, p. 507, § 3, effective March 8; (1)(t) and (1)(u) added, p. 515, § 2, effective April 4; (1)(v) added, p. 512, effective May 5; (1)(a) amended, p. 509, § 4, effective July 1. L. 79: (1)(w) added, p. 1466, § 5, effective June 7; (1)(y) added, p. 1428, § 11, effective July 1; (1)(v) amended, p. 1428, § 11, effective July 3; (1)(c) amended, (1)(v) repealed, and (1)(v.1), (1)(x), and (1)(z) added, pp. 1428, 1440, 1501, §§ 11, 27, 28, effective January 1, 1980. L. 80: (1)(z) amended, p. 733, § 2, effective May 20. L. 82: (1)(z) amended, p. 571, § 3, effective April 27; (1)(f) and (1)(g) amended, p. 569, § 3, effective July 1. L. 84: (1)(aa) added, p. 1021, § 2, effective March 5. L. 88: (1)(c) amended, p. 1090, § 5, effective January 1, 1989. L. 90: (1)(bb) added, p. 1741, § 3, effective April 17. L. 91: (1)(c) amended, p. 2397, § 21, effective July 1; (1)(cc) added, p. 1968, § 2, effective July 1, 1992. L. 91, 1st Ex. Sess.: (1)(c) amended, p. 7, § 10, effective July 1. L. 92: (1)(dd) and (1)(ee) added, p. 2259, § 2, effective July 1. L. 94: (1)(o) amended, p. 2568, § 89, effective January 1, 1995. L. 95: (1)(g) amended, p. 1214, § 4, effective May 31. L. 96: (1)(dd) and (1)(ee) amended, p.1242, § 101, effective August 7. L. 98: (1)(ff) added, p. 494, § 1, effective April 22; (1)(gg) added, p. 736, § 4, effective May 18. L. 99: (1)(ll) added, p. 980, § 2, effective May 28; (1)(e) amended, p. 1272, § 3, effective June 3; (1)(bb) RC&RE, p. 1298, § 3, effective June 3; (1)(hh) and (1)(ii) added, p. 1274, § 2, effective July 1; (1)(kk) added, p. 1304, § 2, effective July 1; (1)(mm) added, p. 1324, § 3, effective July 1; (1)(jj) added, p. 1355, § 3, effective January 1, 2000. L. 2000: IP (1)(hh)(II) amended, p. 550, § 4, effective July 1; (1)(gg) amended, p. 736, § 4, effective August 2; (1)(c)(I) amended, p. 1938, § 19, effective October 1. L. 2001: IP(1)(hh)(II) amended, p. 162, § 2, effective July 1; IP(1)(hh)(II) amended, p. 382, § 2, effective July 1; (1)(nn) added, p. 1545, § 2, effective July 1. L. 2003: (1)(c)(I) amended, p. 1818, § 7, effective August 6. L. 2004: (1)(b) amended, p. 653, § 2, effective April 26; entire section repealed, p. 1016, § 1, effective July 1. Editor's note: (1) The provisions of this section were relocated to part 7 of this article. For the location of specific provisions, see the editor's note following each section in said part 7 and the comparative tables located in the back of the index. (2) House Bill 04-1241 amended subsection (1)(b), effective April 26, 2004, but that amendment did not take effect since this section was repealed by Senate Bill 04-087, effective July 1, 2004. The amendment to subsection (1)(b) by House Bill 04-1241 was relocated to § 39-26-713 (2)(b) and harmonized with Senate Bill 04-087.