Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-801
Legislative declaration
(1) The general assembly hereby finds and declares that:
# (a)
Colorado has a unique and complex state and local sales tax system; (a.5) Colorado has a unique and complex local lodging tax system;
# (b)
Home rule jurisdictions have exercised their constitutional authority to establish their own sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions, and to establish their own local lodging tax systems;
# (c)
The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and (d) It is time that a group of knowledgeable citizens come together to study options of further simplifying our tax system. Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1793, § 1, effective June 5. L. 2024: (1)(a.5) added and (1)(b) amended, (HB 24-1050), ch. 374, p. 2541, § 2, effective June 4.
Amendment history
L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1793, § 1, effective June 5. L. 2024: (1)(a.5) added and (1)(b) amended, (HB 24-1050), ch. 374, p. 2541, § 2, effective June 4.
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…