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C.R.S. § 39-26-705

Miscellaneous use tax exemptions

Known as the Emergency Retail Sales Tax Act

The act spans §§ 39–39 (93 sections).

(1) The storage, use, or consumption of printers ink and newsprint shall be exempt from taxation under the provisions of part 2 of this article. (2) There shall be exempt from taxation under the provisions of part 2 of this article the storage, use, or consumption of manufactured goods, including, but not limited to, high technology goods, donated by the manufacturer of such goods to the United States government; the state of Colorado or any department, institution, or political subdivision thereof; or any organization exempt from federal income taxes pursuant to section 501 (c)(3) of the “Internal Revenue Code of 1986”, as amended, to the extent that the aggregate value of all such goods included in a single donation exceeds one thousand dollars.

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.