C.R.S. § 39-26-705 — Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods

(1) The storage, use, or consumption of printers ink and newsprint shall be exempt from taxation under the provisions of part 2 of this article. (2) There shall be exempt from taxation under the provisions of part 2 of this article the storage, use, or consumption of manufactured goods, including, but not limited to, high technology goods, donated by the manufacturer of such goods to the United States government; the state of Colorado or any department, institution, or political subdivision thereof; or any organization exempt from federal income taxes pursuant to section 501 (c)(3) of the Internal Revenue Code of 1986, as amended, to the extent that the aggregate value of all such goods included in a single donation exceeds one thousand dollars. Source: L. 2004: Entire part added with relocations, p. 1019, § 2, effective July 1. Editor's note: Subsection (1) is similar to former § 39-26-203 (1)(i), and subsection (2) is similar to former § 39-26-203 (1)(ff), as they existed prior to 2004.