In addition to the definitions in section 39-26-102 , as used in this part 7, unless the context otherwise requires: (1) “Storage” or “storing” means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.
C.R.S. § 39-26-701
Definitions
Known as the Emergency Retail Sales Tax Act
The act spans §§ 39–39 (93 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.