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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-26-723

Colorado wood products - repeal

Official textolls.infolast amended

# (1)

For fiscal years commencing on or after July 1, 2008, but prior to the fiscal year commencing on July 1, 2020, and for fiscal years commencing on or after July 1, 2021, but prior to the fiscal year commencing on July 1, 2026, all sales, storage, and use of wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles, including but not limited to products such as lumber, furniture built from the salvaged trees, and wood chips or wood pellets generated from the salvaged trees, are exempt from taxation under the provisions of parts 1 and 2 of this article 26.

# (2)

For purposes of the exemption specified in subsection (1) of this section, unless the department of revenue determines pursuant to section 39-26-730 (2) that the form can be consolidated with another form or eliminated, a wholesaler shall certify on a form prescribed by the department of revenue that a product is from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles.

# (3)

This section is repealed, effective July 1, 2027. Source: L. 2008: Entire section added, p. 1545, § 2, effective May 28. L. 2012: Entire section amended, (HB 12-1045), ch. 191, p. 765, § 1, effective May 21. L. 2021: (1) and (3) amended, (HB 21-1261), ch. 323, p. 1983, § 1, effective June 24. L. 2022: (2) amended, (HB 22-1039), ch. 54, p. 256, § 8, effective August 10. Cross references: For the legislative declaration contained in the 2008 act enacting this section, see section 1 of chapter 332, Session Laws of Colorado 2008.

Amendment history

L. 2008: Entire section added, p. 1545, § 2, effective May 28. L. 2012: Entire section amended, (HB 12-1045), ch. 191, p. 765, § 1, effective May 21. L. 2021: (1) and (3) amended, (HB 21-1261), ch. 323, p. 1983, § 1, effective June 24. L. 2022: (2) amended, (HB 22-1039), ch. 54, p. 256, § 8, effective August 10.

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In this article (40 sections)
  1. 39-26-705 · Miscellaneous use tax exemptions - printers ink and…
  2. 39-26-706 · Miscellaneous sales and use tax exemptions - internet…
  3. 39-26-707 · Food, meals, beverages, and packaging - definitions
  4. 39-26-708 · Construction and building materials - legislative…
  5. 39-26-709 · Machinery and machine tools - definitions
  6. 39-26-710 · Railroads - construction and building materials - tangible…
  7. 39-26-711 · Aircraft - tangible personal property
  8. 39-26-711.5 · Aircraft - use outside state
  9. 39-26-711.8 · Aircraft - use outside state - on-demand air carriers
  10. 39-26-711.9 · Historic aircraft on loan for public display - definition
  11. 39-26-712 · Trailers and trucks
  12. 39-26-713 · Tangible personal property
  13. 39-26-714 · Vending machines - definitions
  14. 39-26-715 · Fuel and oil - definitions
  15. 39-26-716 · Agriculture and livestock - special fuels - definitions
  16. 39-26-717 · Drugs and medical and therapeutic devices - legislative…
  17. 39-26-718 · Charitable organizations - association or organization of…
  18. 39-26-719 · Motor vehicles - tax preference performance statement -…
  19. 39-26-720 · Bingo equipment
  20. 39-26-721 · Manufactured homes and tiny homes
  21. 39-26-723 · Colorado wood products - repeal
  22. 39-26-724 · Components used to produce energy from a renewable energy…
  23. 39-26-725 · Sales related to a school - definitions
  24. 39-26-726 · Medical marijuana - debilitating conditions and ability to…
  25. 39-26-727 · Tribal exemption - motor vehicles - partial interest -…
  26. 39-26-728 · Property for use in space flight - definitions
  27. 39-26-729 · Retail sales of marijuana
  28. 39-26-730 · Sales and use tax exemption forms - simplification -…
  29. 39-26-731 · Eligible decarbonizing building materials - tax preference…
  30. 39-26-732 · Heat pump systems - tax preference performance statement -…
  31. 39-26-733 · Residential energy storage systems - tax preference…
  32. 39-26-734 · Rebuilding from declared wildfire disaster - tax preference…
  33. 39-26-801 · Legislative declaration
  34. 39-26-801.5 · Definitions
  35. 39-26-802 · Sales and use tax simplification task force - creation -…
  36. 39-26-802.5 · Sales and use tax simplification - request for information
  37. 39-26-802.7 · Electronic sales and use tax simplification system -…
  38. 39-26-802.9 · Retailers without physical presence or with only…
  39. 39-26-803 · Gifts, grants, or donations
  40. 39-26-804 · Repeal of part
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