Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-37-105
Exemption
Official textolls.infolast amended
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).
Amendment history
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).
Source: view the official text
In this article (15 sections)
- 39-37-101 · Short title
- 39-37-102 · Legislative declaration
- 39-37-103 · Definitions
- 39-37-104 · Firearms, firearm precursor parts, and ammunition - excise…
- 39-37-105 · Exemption
- 39-37-106 · Administration and enforcement - disputes and refunds -…
- 39-37-107 · Registration required
- 39-37-108 · Books and records to be preserved
- 39-37-109 · Returns and remittance of tax - civil penalty - rules
- 39-37-110 · Distribution of tax collected
- 39-37-111 · Prohibited acts - penalties
- 39-37-112 · Revenue and spending limitations
- 39-37-201 · Submission of ballot issue - excise tax on firearms and…
- 39-37-301 · Firearms and ammunition excise tax cash fund - creation -…
- 39-37-302 · Behavioral and mental health excise tax cash fund -…