Colorado Revised Statutes Title 39 — Taxation
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.
Amendment history
L. 2004: Entire part added with relocations, p. 1019, § 2, effective July 1.
Source: view the official text
In this article (40 sections)
- 39-26-201 · Definitions
- 39-26-202 · Authorization of tax
- 39-26-204 · Periodic return - collection
- 39-26-204.5 · Remittance of tax - electronic database - retailer held…
- 39-26-204.6 · Remittance of tax - determination of address - motor…
- 39-26-205 · Tax constitutes lien - exemption from lien
- 39-26-206 · Failure to make return
- 39-26-207 · Penalty interest on unpaid tax
- 39-26-208 · Collection of use tax - motor vehicles
- 39-26-209 · Rules and regulations
- 39-26-210 · Limitations
- 39-26-211 · Applicability to banks
- 39-26-212 · Legislation modifying the state use tax base - no impact on…
- 39-26-401 · Definitions
- 39-26-402 · Refund of state sales and use tax for biotechnology -…
- 39-26-404 · Repeal of part
- 39-26-701 · Definitions
- 39-26-702 · Department of revenue - rules
- 39-26-703 · Disputes and refunds - repeal
- 39-26-704 · Miscellaneous sales tax exemptions - governmental entities…
- 39-26-705 · Miscellaneous use tax exemptions - printers ink and…
- 39-26-706 · Miscellaneous sales and use tax exemptions - internet…
- 39-26-707 · Food, meals, beverages, and packaging - definitions
- 39-26-708 · Construction and building materials - legislative…
- 39-26-709 · Machinery and machine tools - definitions
- 39-26-710 · Railroads - construction and building materials - tangible…
- 39-26-711 · Aircraft - tangible personal property
- 39-26-711.5 · Aircraft - use outside state
- 39-26-711.8 · Aircraft - use outside state - on-demand air carriers
- 39-26-711.9 · Historic aircraft on loan for public display - definition
- 39-26-712 · Trailers and trucks
- 39-26-713 · Tangible personal property
- 39-26-714 · Vending machines - definitions
- 39-26-715 · Fuel and oil - definitions
- 39-26-716 · Agriculture and livestock - special fuels - definitions
- 39-26-717 · Drugs and medical and therapeutic devices - legislative…
- 39-26-718 · Charitable organizations - association or organization of…
- 39-26-719 · Motor vehicles - tax preference performance statement -…
- 39-26-720 · Bingo equipment
- 39-26-721 · Manufactured homes and tiny homes