Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-720
Bingo equipment
# (1)
All sales of equipment, as defined in section 24-21-602 (16), to a bingo-raffle licensee, as defined in section 24-21-602 (3), are exempt from taxation under part 1 of this article 26.
# (2)
The storage, use, or consumption of equipment, as defined in section 24-21-602 (16), by a bingo-raffle licensee, as defined in section 24-21-602 (3), is exempt from taxation under part 2 of this article 26. Source: L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2021: Entire section amended, (HB 21-1155), ch. 109, p. 433, § 1, effective May 7. Editor's note: Subsection (1) is similar to former § 39-26-114 (24), and subsection (2) is similar to former § 39-26-203 (1)(nn), as they existed prior to 2004.
Amendment history
L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2021: Entire section amended, (HB 21-1155), ch. 109, p. 433, § 1, effective May 7.
Source: view the official text
In this article (40 sections)
- 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
- 39-26-723 · Colorado wood products - repeal
- 39-26-724 · Components used to produce energy from a renewable energy…
- 39-26-725 · Sales related to a school - definitions
- 39-26-726 · Medical marijuana - debilitating conditions and ability to…
- 39-26-727 · Tribal exemption - motor vehicles - partial interest -…
- 39-26-728 · Property for use in space flight - definitions
- 39-26-729 · Retail sales of marijuana
- 39-26-730 · Sales and use tax exemption forms - simplification -…
- 39-26-731 · Eligible decarbonizing building materials - tax preference…
- 39-26-732 · Heat pump systems - tax preference performance statement -…
- 39-26-733 · Residential energy storage systems - tax preference…
- 39-26-734 · Rebuilding from declared wildfire disaster - tax preference…
- 39-26-801 · Legislative declaration
- 39-26-801.5 · Definitions
- 39-26-802 · Sales and use tax simplification task force - creation -…
- 39-26-802.5 · Sales and use tax simplification - request for information
- 39-26-802.7 · Electronic sales and use tax simplification system -…
- 39-26-802.9 · Retailers without physical presence or with only…