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Sales and Use Tax

SALES AND USE TAX

TITLE 39, ARTICLE 26
COLORADO REVISED STATUTES

 

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Special Regulations (Below)

 

These Special Regulations are promulgated to better provide for specific businesses and special circumstances. They shall apply in addition to and have the same effect as the numbered regulations.

 

 

SR#         Special Regulation Name   Original 
Year           
Amended in Years
SR-1   Advertising Agencies 1977  
SR-2   Agricultural Producers 1977 1986, 2002
SR-3    Automobile Dealers, Vehicles Used In A Manner That Continues The Right to the Resale Exemption  2001 2004, 2005
SR-3.5   Automobile Dealers and Special Event Vehicles   2001 2002
SR-4  Automotive Repairs  1977 1983
SR-5    Broadcast Stations and Other Media  1977 1980
SR-6   Cemeteries  1977 1980, 1992
SR-7 Computer Software 1977 1980, 2006
SR 7.5 Computer Software and Maintenance Agreements   2002  
SR-8     Consigned Merchandise Sales  1977  
SR-9   Containers       1977     1986, 1992, 2002
SR-10   Contractors 1977 1981, 1986, 1992
SR-10.1 Priority-Credit For Tax Paid Other State   2002
SR-11 Coupons 1977  
SR-12 Dental Laboratories and Dentists 1977 1980, 1986
SR-13 Eating and Drinking Establishments 1977 1980, 2002
SR-14 Fabricating, Producing and Processing 1978 1980, 2002
SR-15 Federal Areas, Sales On 1977 1980, 2002
SR-16 Fiduciaries 1977  
SR-17 Financial Institutions 1977 2002
SR-18 Transportation Charges 1977 1980, 2004
SR-19 Gas and Electric Services 1977 1980, 1986, 2002
SR-20 Gift Certificates 1977  
SR-21 Gifts, Premiums, and Prizes 1977 2002
SR-22 Hotels and Motels 1977 1982, 2002
SR-23 Ice 1977 2002
SR-24 Initial Use of Property 1977  
SR-25 Insurance Companies 1977  
SR-26 Janitorial Services 1977  
SR-27 Linen Services 1977 2002
SR-28 Maintenance and Decorating Services 1977 2002
SR-29 Manufacturing and Prefabricators Acting as Contractors 1977 1980
SR-30 Modular or Sectional Homes 1977 1980, 1986
SR-31 Morticians 1977 1992
SR-32 Newspapers, Magazines and Other Publications 1977 1986, 1992
SR-33 Optical Sales and Services 1977  2011
SR-34 Photofinishers 1977 1986, 2002
SR 34.5 Photographers 2002  
SR-35 Printers and Printing 1977 1980
SR-36 Private Clubs 1977  
SR-37 Ready-Mix Concrete 1977 1980
SR-38 Repossessed Property 1977 2002
SR-39 Sand and Gravel 1977 1980,2004
SR-40 Service Enterprises 1977  
SR-41 Tools, Jigs, Dies, Patterns, Molds, etc. 1977 2002,2004
SR-42 Upholsterers 1977 2002
SR-43 Prepaid Wireless 911 Surcharge 2010