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)

# (a)

Prior to January 1, 2025, 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.

# (b)

On and after January 1, 2025, the sale, storage, usage, or consumption of a manufactured home, as defined in section 39-1-102 (7.8), a modular home, as defined in section 39-1-102 (8.3), a tiny home, as defined in section 24-32-3302 (35), or any closed panel system utilized in construction of a factory-built residential structure, as defined in section 24-32-3302 (10), is exempt from taxation under parts 1 and 2 of this article 26. Source: L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2018: (3) added, (HB 18-1315), ch. 240, p. 1496, § 1, effective August 8. L. 2019: (1) and (2) amended, (HB 19-1011), ch. 9, p. 37, § 2, effective September 1. L. 2022: (3) amended, (HB 22-1242), ch. 172, p. 1139, § 35, effective August 10. L. 2023: (1) and (2) amended, (HB 23-1301), ch. 303, p. 1844, § 87, effective August 7. L. 2024: (3) amended, (HB 24-1036), ch. 373, p. 2536, § 36, effective August 7. Editor's note: 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. Cross references: For the legislative declaration in HB 19-1011, see section 1 of chapter 9, Session Laws of Colorado 2019. For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024. 39-26-722. Cleanrooms - definitions - repeal. (Repealed) Source: L. 2007: Entire section added, p. 1607, § 1, effective July 1. L. 2009: (3) amended, (SB 09-228), ch. 410, p. 2269, § 22, effective July 1. Editor's note: Subsection (4) provided for the repeal this section, effective July 1, 2018. (See L. 2007, p. 1607.)