C.R.S. § 39-37-105 — Exemption

The purchase price paid in consummation of the retail sale of any firearm, firearm precursor part, or ammunition to a peace officer or a law enforcement agency employing that peace officer or to an active duty member of the armed forces of the United States is exempt from taxation pursuant to this article 37. Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2894, § 1, effective December 17 (see editor's note following the article 37 heading).