Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-730
Sales and use tax exemption forms - simplification - legislative declaration
# (1)
The general assembly hereby finds and declares that: (a) In many cases, a person who wishes to establish the right to obtain an exemption allowed by this part 7 is required to complete a form created by the department of revenue which, depending on which exemption is sought, may be described as an affidavit, application, certificate, certification, declaration, or statement; and (b) The burdens of establishing the right to an exemption allowed by this part 7 that are imposed on persons making tax-exempt purchases should be minimized to the extent feasible without impairing the proper administration of the exemptions.
# (2)
The department of revenue shall examine its sales and use tax exemption forms and its requirements relating to their use and, to the extent feasible without impairing the proper administration of the exemptions, simplify the forms, which simplification may include elimination of certain forms or consolidation of forms, and form-related requirements for persons making tax-exempt purchases as allowed by this article 26. The department shall complete the initial simplification on or before July 1, 2023, and shall continue to pursue simplification thereafter as the provisions of this part 7 or other relevant circumstances change. Source: L. 2022: Entire section added, (HB 22-1039), ch. 54, p. 253, § 1, effective August 10.
Amendment history
L. 2022: Entire section added, (HB 22-1039), ch. 54, p. 253, § 1, effective August 10.
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…