Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-726
Medical marijuana - debilitating conditions and ability to purchase
# (1)
All sales of medical marijuana to a patient who is determined to be indigent for purposes of waiving the fee required by section 25-1.5-106 are exempt from taxation under part 1 of this article 26. If the patient is determined to be indigent, the state health agency shall mark the patient's registry identification card as such and the patient shall present the card to the licensed medical marijuana center to receive the tax exemption.
# (2)
On or after July 1, 2025, all sales of medical marijuana to an individual who presents a valid electronic benefits transfer card or other form of identification used to receive state or federal benefits at the time of sale to a licensed medical marijuana center are exempt from taxation under part 1 of this article 26. Source: L. 2010: Entire section added, (HB 10-1284), ch. 355, p. 1688, § 14, effective July 1. L. 2025: Entire section amended, (HB 25-1296), ch. 202, p. 918, § 16, effective May 16. Cross references: For the legislative declaration in HB 25-1296, see section 1 of chapter 202, Session Laws of Colorado 2025.
Amendment history
L. 2010: Entire section added, (HB 10-1284), ch. 355, p. 1688, § 14, effective July 1. L. 2025: Entire section amended, (HB 25-1296), ch. 202, p. 918, § 16, effective May 16.
Source: view the official text
In this article (40 sections)
- 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…
- 39-26-803 · Gifts, grants, or donations
- 39-26-804 · Repeal of part
- 39-26-900.3 · Definitions
- 39-26-901 · Temporary adjustment of rates of state sales and use taxes…