Department of Revenue - Taxation:Sales Tax Exemptions

Colorado.gov

Sales Tax

Sales Tax Exemptions

Below is a list of Colorado State Sales Tax Exemptions. Please note: Local Government Exemptions differ from the State Exemptions. Please see the DR 1002 for more information.

For information on recently updated legislation please see Sales/Use Tax Exemptions Eliminated in 2010.

	Agriculture
	Please see - Sales/Use Tax Exemptions Eliminated in 2010
	Aircraft
	Forms and FYI Publications FYI Sales 75 Farm Equipment Exemption (See reference to Aircraft) FYI Sales 13 Special Regulation "Agricultural Producers (See reference to Aircraft) DR 0100 Retail Sales Tax Return DR 0252 Consumer Use Tax Return Questions and Answers: How do I know if sales or use tax is due on an aircraft ? Statute Web page C.R.S. 39-26-102(7)(a)(II) (Definitions - Aircraft (Exchanged Property)) C.R.S. 39-26-104(1)(B) (Property/Services Taxed -- Aircraft (Exchanged Property) C.R.S. 39-26-711 (Aircraft Exemption -- Tangible Personal Property) C.R.S. 39-26-715 (1)(a)(I) (Fuel and Oil -- see reference to Aircraft) C.R.S. 39-26-716 (1) (III) (d) (See reference to Aircraft/Farm Equipment) C.R.S. 39-27-101 (Definitions -- Air Carrier/Construction) C.R.S. 39-27-102 (IV)(A) (Aircraft -- Tax Imposed on Gasoline, Deposits, Penalties) C.R.S. 39-27-103 (Refunds, Penalties, Checkoff -- See Aircraft references) C.R.S. 39-27-107 (Gasoline (Aircraft) When Users other than Distributors Must Report) C.R.S. 39-27-111 (Tax Lien of All Other Taxes Imposed -- see Aircraft reference) Regulation Web page Regulation 39-26-711.1 (a) (Commercial Airline Defined) Special Regulation 2 Agricultural Producers (See Aircraft reference) Other Information See Special Purchases regarding Aircraft for more information
	Aircraft and Aircraft Parts
	Forms and FYI Publications FYI Sales 85 Sales Tax Exemption on Aircraft and Aircraft Parts Statute Web page C.R.S. 39-26-711 (Aircraft - tangible personal property) C.R.S. 39-26-711.5 (Aircraft -- use outside state)
	Beetle Wood Products
	Forms and Publications FYI Sales 84 Sales Tax Exemption on Beetle Wood Products Form DR 1240 Certification for Sales Tax Exemption on Pine Beetle Wood Publication DR 1002 Colorado Sales and Use Tax Rates Statute Web page C.R.S. 39-26-723 (Beetle Wood Exemption) C.R.S. 29-2-105(1)(d)(I)(I) (Contents of sales tax ordinances/proposals -- exemptions)
	Bingo Equipment
	Forms and Publications FYI Sales 65 Sales Tax on Bingo Equipment (Taxable and Exemptions) Statute Web page C.R.S. 39-26-720 (Bingo Equipment Exemption) Regulation Web page Regulation 39-26-720 (Bingo Exemptions -- includes Raffle Information)
	Building Materials
	Please see - Construction and Building Materials
	Bullion
	Please see - Precious Metal Bullion and Coins
	Candy and Soda
	Please see - Sales/Use Tax Exemptions Eliminated in 2010
	Charitable Organizations
	Forms and Publications FYI Sales 1 How to Document Sales to Retailers, Tax Exempt Organizations and Direct Pay Permit Holders FYI Sales 2 Sales Tax Exempt Status for Charitable Organizations: Application Requirements FYI Sales 3 Out-of-State Exempt Organizations Doing Business in Colorado FYI Sales 6 Contractors and Retailer-Contactors (See section on Tax Exempt Construction Projects) FYI Sales 9 Sales Tax Licenses (See section on "Charitable Groups") Form DR 0715 Application for Sales Tax Exemption Form DR 0716 Statement of Non-Profit - Church, Synagogue, or Organization Questions and Answers: Are all non-profit organizations exempt from tax? How does an organization qualify for state sales tax exemption? How can someone verify a sales tax exemption number? Statute Web page C.R.S. 39-26-718 (Charitable Organizations -- Exemption) C.R.S. 39-30-102 (2.5) (Charitable Organization -- Defined) C.R.S. 39-26-708(1)(b) and (2)(b) (Charitable Organizations -- Construction and Building Materials) C.R.S. 39-26-713 (1) (d) (II)(d) (Charitable Organizations -- Tangible Personal Property) C.R.S. 39-26-720 (Bingo Equipment -- Non profit) Regulation Web page Regulation (39-)26-102.2.5 (Colorado Charitable Organizations - Defined) Regulation (39-)26-102.22 (Proof of Exemption) Regulation (39-)26-105.1(c) (Exempt Sales - Records, Validity, Proof of Exemption) Regulation 39--26-708.1 (Charitable Organizations -- Contractors/Subcontractors) Regulation 39-26-708.2(b) (Charitable Organizations) Regulation 39-26-708.3 (Contractor's Required to Obtain Proof of Exemption) Regulation 39-26-718.1(a) (Sales to Charitable Organizations) Special Regulation13: Eating/Drinking Establishments (See reference to Fund-raising meals)
	Cigarettes
	Statute Web page C.R.S. 39-26-706 (1) (a) (b) (Cigarette Sales/Use Tax Exemption) Regulation Web page Regulation 39-26-706.1 (Cigarette Defined)
	Computer Software
	Please see - Sales/Use Tax Exemptions Eliminated in 2010
	Cleanroom Equipment
	Forms and Publications FYI Sales 73 Cleanroom Equipment Exemption Form DR 1191 Sales Tax Exemption on Purchases of Machinery and Machine Tools Form DR 1192 Colorado Machinery and Machine Tools State Sales Tax Exemption Agreement Publication DR 1002 Colorado Sales and Use Tax Rates (Includes Machinery Exemption) Questions and Answers: How do I receive a refund if I paid sales tax on cleanroom equipment in Colorado? Statute Web page C.R.S. 39-26-716 (Farm repair and maintenance parts, agriculture . . .) C.R.S. 39-26-722 (Cleanrooms -- definitions, repeal) C.R.S. 39-26-722(2)(a) (Cleanroom definition) See also Machinery and Machine Tools
	Construction and Building Materials
	Forms and Publications FYI General 10 Consumer Use Tax (See section on Building Materials) FYI Sales 1 How to Document Sales to Retailers, Tax Exempt Organizations and Direct Pay Permit Holders (See section on Tax Exempt Construction Projects) FYI Sales 6 Contractors and Retailer-Contractors (See section on Tax Exempt Construction Projects) FYI Sales 18 Special Regulation: Contractors FYI Sales 49 Special Regulation: Ready-Mix Concrete FYI Sales 51 Special Regulation: Sand and Gravel FYI Sales 62 Guidelines for Determining When to Collect State-Collected Local Sales Tax (See section on Building Materials) FYI Sales 82 Priority-Credit For Tax Paid Other State (See Construction/Contractor-Building Materials) Publication DR 1002 Colorado Sales and Use Tax Rates (see localities with Use Tax on Building Matierals) Statute Web page C.R.S. 29-2-105(2) (Construction and Building Materials) C.R.S. 29-2-109(1)(3)(4)(7) (Contents of use tax ordinances and proposals - Construction/Building Materials) C.R.S. 39-26-708 (Construction and Building Materials -- Exemption) C.R.S. 39-30-710(1)(a) (Construction and Building Materials - sales to . . .) C.R.S. 39-26-103.5(1)(a) (Qualified Purchaser, Direct Pay Permit Excluded) Regulation Web page Regulation 39-26-708.1 (Contractors/Subcontractors -- Exempt Entities) Regulation 39-26-708.3 (Contractor's Required to Obtain Proof of Exemption) Special Regulation 10: Contractors Special Regulation 10.1: Priority - Credit for Tax Paid Other State (Building Materials) Special Regulation 37: Ready Mix Concrete Special Regulation 39: Sand and Gravel
	Direct Mail
	Please see - Sales/Use Tax Exemptions Eliminated in 2010
	Dental Supplies and Equipment
	Forms and Publications FYI Sales 23: Special Regulation: Dental Laboratories and Dentists FYI Sales 52: Special Regulation: Service Enterprises FYI Sales 68: Medical and Dental Supplies and Equipment DR 1002: Colorado Sales and Use Tax Rates Question and Answers: Question: Are certain dental products used exclusively for cosmetic purposes tax exempt? Statute Web page C.R.S. 39-26-717 Drugs and Medical and Therapeutic Devices - Exemption Regulation Web page Regulation 39-26-717.1 Prescriptions And Prosthetic Devices Defined SR-12: Dental Laboratories And Dentists
	Disputes and Refunds
	Statute Web page C.R.S. 39-21-108 (Refunds) C.R.S. 39-26-102 (22) (Disputes) C.R.S. 39-26-703 (Disputes and Refunds) C.R.S. 39-26-703.2(c) (Claims for Refund) C.R.S. 39-26-703.2(e) (Refund of Overpayment) Regulation Web page Regulation (39-) 26-102.22 (Disputes as to Taxability) Regulation 39-26-703.2(c) (Claims for Refund) Regulation 39-26-703.2(e) (Credit on Subsequent Returns) Regulation 39-26-713(f) (Use Tax Shall Not Apply To -- Credit)
	Donated Manufactured Goods
	Statute Web page C.R.S. 39-26-705(2) (Manufactured Goods Exemption) - See also Government Exemptions
	Drugs
	Please see - Prescription Drugs
	Downloaded Software
	Please see - Sales/Use Tax Exemptions Eliminated in 2010
	Energy
	Please see - Sales/Use Tax Exemptions Eliminated in 2010
	Exchange of Property
	Statute Web page C.R.S. 39-26-102(5) (Definitions -- Exchanged Property, Fair Market Value) C.R.S. 39-26-102(7)(a) (Purchase Price Including Exchanged Property) C.R.S. 39-26-102(7)(a)(I)(II) (Vehicles, Watercraft, Aircraft) C.R.S. 39-26-104(1)(b) (Fair Market Value) C.R.S. 39-26-104(I)(B) (Vehicles) C.R.S. 39-26-104(I)(b)(I)(A) (Exchanged Property is To Be Sold. . .) C.R.S. 39-26-102.10 (Sale or Sale and Purchase) C.R.S. 39-26-704(5) (Sales Tax Exemptions -- Exchange of Property) C.R.S. 39-26-713(2)(a) (Tangible Personal Property) Regulation Web page Regulation (39-)26-104.1(a) (Exchanges Between Unlicensed Parties) Regulation (39-)26-104.1(b)(I)(A) (Trade-In of Tangible Personal Property) Regulation (39-)26-104.1(b)(I)(B) (Exchanged Property- Vehicles) Regulation 39-26-102.5 (Gross Taxable Sales) Regulation 39-26-102.7(a) (Purchase Price) Regulation 39-26-102.7(b) (Exchanged Property Subject to Tax) Regulation (39-)26-102.10 (Sales or Sale and Purchase) Regulation 39-26-202 (Exchanges Taxable to Both Parties)
	Farming and Farm Equipment
	Forms and Publications FYI Sales 13 Special Regulation Agricultural Producers (See references to Farm Equipment) FYI Sales 57 Sales and Use Tax Applicable to Gasoline and Special Fuels (See Section on Sales Tax Exemption regarding Special Fuel for Farm Equipment) FYI Sales 75 Farm Equipment Exemption FYI Sales 76 Sales and Use Tax Exemption on Pesticides FYI Sales 77 Sales and Use Tax Exemption on Agricultural Compounds Form DR 0511 Affidavit For Colorado Sales Tax Exemption For Farm Equipment Publication DR 1002 Colorado Sales and Use Tax Rates (For local taxation or exemption on farm equipment) Statute Web page - C.R.S. 39-26-102 (Definitions - Agricultural Commodity) - C.R.S. 39-26-102(4) (Definitions - Farm Close-Out Sale) - C.R.S. 29-2-105 (1)(d) (City and County Tax on Farm Equipment) - C.R.S. 39-26-601(2)(a)(I)(II) (Definitions -see references to Agriculture) - C.R.S. 39-26-715(2)(a)(I) (Fuel and Oil -- Farm Vehicles and Ranches) - C.R.S. 39-26-716 (Exemption - Includes Farm Equipment, Farm Operation/Farm Tractor) - C.R.S. 39-26-716 (Exemption - Agriculture and Livestock, Special Fuels, definitions) - C.R.S. 39-26-716 (III)(d) (See reference to Agricultural Products and Agricultural Compounds) - C.R.S. 39-26-716 (c) (Dairy Equipment) - C.R.S. 39-26-716(2)(a) (Exemption - Ranches) - C.R.S. 39-26-716(4)(a) (Farm Close-Out Sales) - C.R.S. 39-26-716 (4)(c) (Exemption - Straw and Bedding) Regulation Web page Regulation 39-26-102(4) (Farmer/Rancher Operation) Special Regulation 2 Agricultural Producers
	Food, Meals, Beverages
	Forms and Publications FYI Sales 4 Guidelines for Determining Sales Tax Rates for Taxable Food Items (includes exemptions) Publication DR 1002 Colorado Sales and Use Tax Rates (includes local taxation and exemption) Statute Web page C.R.S. 39-30-102 (4.5) (Food -- Defined) C.R.S. 39-26-707 (Food, Meals, Beverages -- Exemption) C.R.S. 39-26-104(1)(e) (Property and services taxed -- Food/Drink Furnished in . . .) C.R.S. 39-26-713(2)(II)(A)(B) (Tangible Personal Property -- Food Exemption) C.R.S. 39-26-714(2)(3) (Food - Vending Machines) -- See also Vending Machines Regulation Web page Regulation (39-)26-102.4.5 ( Food/Drink - includes WIC, Food Stamps--exemption) Regulation 39-26-707.1(e) (Tax Exempt Sales on Food)
	Fuel and Oil
	Forms and Publications FYI Sales 71 Sales Tax Exemption on Industrial Utility Usage (See reference to Fuel Oil) Statute Web page C.R.S. 39-26-102(21) (See Fuel Oil reference) C.R.S. 39-26-715 (Fuel and Oil -- Exemption) Regulation Web page Regulation (39-)26-102.21 (See reference to Fuel Oil) Regulation 39-26-715.1(a)(II) (See reference to Fuel Oil)
	Government Exemptions
	Forms and Publications FYI General 10 Consumer Use Tax (See reference to Government Entities) FYI Sales 1 How to Document Sales Tax Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders FYI Sales 2 Sales Tax Exempt Status for Charitable Organizations: Application Requirements (See portion regarding Government Entities) FYI Sales 3 Out-of-State Tax-Exempt Organizations Doing Business in Colorado FYI Sales 6 Contractors and Retailer-Contractors (See section on Tax-Exempt Projects) FYI Sales 9 Sales Tax Licenses (See section regarding "Other Tax-Exempt Agencies) FYI Sales 33 Special Regulation: Hotels/Motels (See reference to Government Entities) FYI Sales 63 Government Purchases Exemptions (also includes information on Form DR 1367 and its use) Form DR 0715 Application For Sales Tax Exemption for Colorado Organizations Form DR 1367 Affidavit of Sale Paid by Government Credit Card (See FYI Sales 63 for more information on the use of this form) Questions and Answers: How does a government or non-profit entity claim a sales tax refund? How does a government entity obtain tax exempt status? Statute Web page C.R.S. 39-26-704(1) (Governmental Entities) C.R.S. 39-26-708 (2)(a) (Construction/Building Materials to Exempt Entities) C.R.S. 39-26-713(d) (Tangible Personal Property) Regulation Web page Regulation (39-)-26-105.1(c) (Exempt Entities Proof of . . .) Regulation 39-26-704.1 (Governmental Sales) Regulation 39-26-704.2(1) (Sales to Ambassadors, Consuls) Regulation 39-26-708.3 (Contractor/Subcontractor for Exempt Entities)
	Hotel Residents
	Statute Web page C.R.S. 39-26-704(3) (Hotel Residents) Regulation Web page Regulation 39-26-704.3 (Rooms/Accommodations Permanently Occupied)
	Internet Access
	Statute Web page C.R.S. 39-26-706(2)(a)(b) (Internet Access Exemption) C.R.S. 24-79-102 (Internet Access and Service Providers) Questions and Answers: Is sales tax charged on Internet Access, e-mail services, or Web hosting or domain registration?
	Livestock
	Forms and Publications FYI Sales 13 Special Regulation Agricultural Producers (See references to Livestock and Livestock Production Facility) FYI Sales 75 Farm Equipment Exemption (See references to Livestock and Livestock Production Facility) FYI Sales 77 Sales and Use Tax Exemption on Agricultural Compounds (See reference to Livestock) Form DR 0511 Affidavit For Colorado Sales Tax Exemption For Farm Equipment (Includes Livestock Production Facility Operation) Statute Web page C.R.S. 39-26-102 (1.3) (Definitions --Auction sales exempt) C.R.S. 39-26-102 (5.5) and (5.7) (Definitions - Livestock and Livestock Production Facility) C.R.S. 39-26-716 (Exemptions - Includes Livestock and related) C.R.S. 39-26-716 (1)(a)(III) (Exemption - Animal Pharmaceuticals) C.R.S. 39-26-716 (1)(b) (Attachments -- See Reference to Husbandry) C.R.S. 39-26-716 (1)(d) (Farm Equipment - See Reference to Husbandry) C.R.S. 39-26-716 (1)(e)(V) and (3)(c) (Exemption - Poultry) C.R.S. 39-26-716 (4)(a) (Exemption - Fish for Stocking) C.R.S. 39-26-716 (4)(b) (Exemption - Feed for Livestock) Regulation Web page Regulation 39-26-716(4)(b) (Definitions - Livestock, Poultry, Feed For Livestock) Regulation 39-26-716(4)(c) (Terms Livestock and Poultry) Regulation 39-26-717.1 (Prescriptions and Prosthetic Devices -- See reference to Animals) Special Regulation 2 Agricultural Producers (See reference to Livestock)
	Machinery and Machine Tools
	Forms and Publications FYI Sales 10 Manufacturing Equipment Exemption FYI Sales 25 Special Regulation: Fabricating, Producing and Processing (See Reference to Machinery and Machine Tools") FYI Sales 53 Special Regulation: Tools, Jigs, Dies, Patterns, Molds, etc. FYI Sales 56 Leases on Motor Vehicles and Other Tangible Personal Property (See Reference to Exemption on Machinery and Machine Tools) FYI Sales 69 Enterprise Zone Exemption for Machinery and Machine Tools Used in Mining Form DR 1191 Sales Tax Exemption on Purchases of Machinery and Machine Tools Form DR 1192 Colorado Machinery and Machine Tools State Sales Tax Exemption Agreement Publication DR 1002 Colorado Sales and Use Tax Rates (Includes Machinery Exemption) Questions and Answers: How do I receive a refund if I paid sales tax on exempt manufacturing equipment in Colorado? What is the sales tax manufacturing machinery and machine tools exemption? Statute Web page C.R.S. 39-26-709 (Machinery and Machine Tools Exemption) C.R.S. 39-30-106 (Machinery and Equipment Exempted) C.R.S. 39-30-107.5(2) (Sales Tax/Enterprise Zones) Regulation Web page Regulation 39-26-709.1 (Manufacturing Machinery and Machine Tools) Special Regulation 14 Fabricating, Producing and Processing (See Reference to Machinery and Machine Tools) Special Regulation 41 Tools, Jigs, Dies, Patterns, Molds, etc.
	Manufactured Homes
	Forms and Publications FYI Sales 6 Contractors-Retailer Contractors FYI Sales 18 Special Regulation: Contractors FYI Sales 41 Special Regulation: Manufacturers and Prefabricators Acting as Contractors FYI Sales 42 Special Regulation: Modular or Sectional Homes Statute Web page C.R.S. 39-26-113 (Collection of Sales Tax -- Exemption) C.R.S. 39-26-208 (Collection of Use Tax) C.R.S. 39-26-721 (Exemption - Manufactured Homes -- Factory Built Housing Definition) Regulation Web page Regulation 39-26-721.1 (Factory Built Housing -- Defined) Special Regulation 10 Contractors Special Regulation 29 Manufacturers and Prefabricators Acting as Contractors Special Regulation 30 Modular or Sectional Homes (Includes Factory Built Structure)
	Medical Supplies and Equipment
	Forms and Publications FYI Sales 68 Medical and Dental Supplies and Equipment FYI Sales 52 Special Regulation: Service Enterprises (applicable also to vendors/manufacturers who sell to medical service providers) Publication DR 1002 Colorado State Sales and Use Tax Rates (Hospitals -- for localities with tax rates and exemptions) Statute Web page C.R.S. 29-2-105(5) (Hospitals -- Exempt from tax rate limitation) C.R.S. 32-1-1003 (Hospitals -- Health Service District Tax) C.R.S. 39-26-717 (Drugs, Medical and Therapeutic Devices -- Exemption) Regulation Web page Regulation 39-26-717.1 (Prescription and Prosthetic Devices - Defined)
	Motor Vehicles
	Forms and Publications FYI General 5 General Information About Colorado State Taxes (See section regarding Motor Vehicle Registration Tax) FYI General 9 Short Term Rental Tax (See reference to motor vehicles) FYI General 10 Consumer Use Tax (See section on motor vehicle sales and leasing) FYI General 12 Air Conditioner Fee on New Motor Vehicle Sales FYI Sales 14 Special Regulation: Automobile Dealers, Vehicles Used in a Manner That Continues the Right to the Resale Exemption FYI Sales 15 Special Regulation: Automotive Repairs FYI Sales 50 Special Regulation: Repossessed Property (See section on motor vehicles) FYI Sales 56 Leases of Motor Vehicles and Other Tangible Personal Property FYI Sales 62 Guidelines for Determining When to Collect State-Collected Local Sales Tax (See section regarding sales tax on motor vehicles) Form DR 0026 Sales Tax Paid on Motor Vehicle Leases Form DR 0440 Permit to Collect Sales Tax on the Rental or Lease Basis Form DR 0070 Statement of Purchase Price of Motor Vehicle Form DR 0096 Tax Status Letter Form DR 1761 Motor Vehicle Air Conditioner Fees Return (Note: To be filed by motor vehicle dealers who sell new motor vehicles in Colorado with an air conditioner which uses as a refrigerant any Class 1 or Class II ozone depleting compound.) Publication DR 1002 Colorado Sales and Use Tax Rates (see localities with use tax on motor vehicles) Statute Web page C.R.S. 29-2-105(1)(e) and (1)(d) (Nonresident registered outside local taxing entity/city & county tax) C.R.S. 29-2-106 (Local Tax) C.R.S. 32-9-119 (2)(a) (II) (RTD Tax - Regional Transportation District) C.R.S. 32-13-107(1)(a) (II) (SCFD Tax - Scientific Cultural Facilities District) C.R.S. 32-15-110 (1)(b) (Football Tax) C.R.S. 32-14-114(1)(b) (Baseball Tax) C.R.S. 39-26-104(1) (Exchanged Property - Fair Market Value) C.R.S. 39-26-104(1)(B) (Property and Services Taxed - see reference to vehicles) C.R.S. 39-27-101(18) (Motor Vehicle - Definition) C.R.S. 39-26-113 (Collection of sales tax - motor vehicles - exemption) C.R.S. 39-26-208 (Collection of use tax - see reference to motor vehicles) C.R.S. 39-26-123 (Receipts-Disposition -- see reference to motor vehicles) C.R.S. 39-26-501(1)(c)(II) (Definitions - Pollution Control Equipment -- Motor Vehicle Emissions) C.R.S. 39-26-713 (Tangible Personal Property - Exemption -- see references to motor vehicles) C.R.S. 39-26-715(3) (Lubricating oil used other than in motor vehicle) C.R.S. 39-26-719 (Motor Vehicle -- Exemption) C.R.S. 42-3-107(11)(c) (Specific Ownership Tax) C.R.S. 42-10-103(1) (Warranties, refunds under "Lemon Law") Regulation Web page Regulation 39-26-102.7(b) (Exchanged Property) Regulation 39-26-102.23 (Lease or rental period) Regulation 39-26-104.1(b)(I) (B) (Trade-In/Exchanged Property) Regulation 39-26-111 (Credit Sale -- see reference to motor vehicles) Regulation 39-26-113 (Sales tax payment required prior to registration of motor vehicle) Regulation 39-26-208 (Persons in the business of leasing vehicles) Regulation 39-26-713.1(a) (Lease or Rental Agreement -- see reference to motor vehicles) Special Regulation SR-3 AUTOMOBILE DEALERS, VEHICLES USED IN A MANNER THAT CONTINUES THE RIGHT TO THE RESALE EXEMPTION Special Regulation 3.5 - AUTOMOBILE DEALERS AND SPECIAL EVENT VEHICLES Special Regulation 4 - AUTOMOTIVE REPAIRS Special Regulation 38 - REPOSSESSED PROPERTY
	Native Americans
	Forms and Publications FYI Sales 26 Special Regulation: Federal areas, Sales on (See reference to Native Americans) Questions and Answers: Are sales of tangible personal property on Indian reservations taxable? Are sales to tribal members living on a reservation who make a purchase outside of the reservation taxed on items that are normally taxed? If a store located on a reservation is operated by a non-tribal member, is the store obligated to collect tax on purchases by tribal members or non-tribal members visiting the reservation? Are Native Americans exempt from sales tax on the purchase of a motor vehicle? Statute Web page C.R.S. 39-26-704(2) (Exemptions - U.S. Government laws/Constitution) Regulation Web page Special Regulation 15 Federal areas, Sales on (See retail sales and Native Americans)
	Newsprint
	Forms and Publications FYI Sales 44 Newspapers, Magazines and Other Publications FYI Sales 47 Printers and Printing Statute Web page C.R.S. 39-26-705(1) (Printers Ink and Newsprint) C.R.S. 39-26-102(21) (Newsprint/Printers Ink) C.R.S. 39-26-102 (6.7) (Pre-press Preparation Printing Materials) C.R.S. 39-26-102(15) (Definitions) C.R.S. 39-26-102(19) (Wholesale Sales - Pre-Press Preparation Printing Materials) C.R.S. 39-26-102(21) (Sales/Purchases - includes newsprint/printers ink/newspapers/commercial printers) Regulation Web page Regulation (39-)26-102.15 (Advertising Supplements in Newspapers) Regulation 39-26-102.21 (Newsprint Defined) Regulation 39-26-705.1 (Refer to 39-26-102.21) Special Regulation 32 Newspapers, Magazines, and other Publications Special Regulation 35 Printers/Printing Special Regulation 40 Service Enterprises
	Online Sales
	Please see - Sales/Use Tax Exemptions Eliminated in 2010
	Optical Sales and Services
	Forms and Publications FYI Sales 45 Special Regulation: Optical Sales and Services (See also section on what is taxable) Questions and Answers: Are eyeglasses and contact lenses considered prosthetic devices and thereby exempt for state sales and use tax? Are eyeglass frames purchased from a optical retailer tax exempt? Statute Web page C.R.S. 39-26-717 (Drugs, Medical and Therapeutic Devices -- See reference to eyeglasses and contact lenses) Regulation Web page Special Regulation 33 Optical Sales and Services Regulation 39-26-717.1 (Prescription and Prosthetic Devices - Defined)
	Pesticides
	Forms and Publications FYI Sales 13 Special Regulation Agricultural Producers (See Section on Sales and Use Tax Exemption on Pesticides) FYI Sales 76 Sales and Use Tax Exemption on Pesticides FYI Sales 77 Sales and Use Tax Exemption on Agricultural Compounds Publication DR 1002 Colorado Sales and Use Tax Rates (For Local Taxation or Exemption on Pesticides) Question and Answers: Are pesticides used for residential gardening tax exempt? Statute Web page C.R.S. 39-26-716(2)(e)(3)(e) (Exemption - Pesticides) Regulation Web page Special Regulation 2 Agricultural Producers (See section regarding Pesticide Exemption) Please see - Sales/Use Tax Exemptions Eliminated in 2010
	Precious Metal Bullion and Coins
	Forms and Publications FYI Sales 60: Sales Tax Exemptions for Coins and Precious Metal Bullion Statute Web page C.R.S. 39-26-102 (6.5) Definition -- Precious Metal Bullion C.R.S. 39-26-706 (4) (a) (b) Precious Metal Bullion and Coins -- Exemption C.R.S. 39-26-706 Miscellaneous Sales and Use Tax Exemptions C.R.S. 39-26-102 (2.6) Definition -- Coins
	Prescription Drugs
	Forms and Publications FYI Sales 68 Medical and Dental Supplies and Equipment (See references to Prescription Drugs) Questions and Answers: Are prescription drugs exempt from sales and use tax? Are non-prescription drugs exempt from state sales and use tax? Is insulin exempt from state sales and use tax when purchased by a medical facility, doctor, or patient? Are insulin related materials or items exempt? Statute Web page C.R.S. 39-26-717 (Drugs, Medical and Therapeutic Devices -- Exemption) Regulation Web page Regulation 39-26-717.1 (Prescription and Prosthetic Devices - Defined)
	Prosthetic Devices
	Forms and Publications FYI Sales 68 Medical and Dental Supplies and Equipment (See sections on Prosthetic Devices and Therapeutic Devices) Statute Web page C.R.S. 39-26-717 (Drugs, Medical and Therapeutic Devices -- Exemption) Regulation Web page Regulation 39-26-717.1 (Prescription and Prosthetic Devices - Defined) Special Regulation 12 Dental Laboratories and Dentists (See references to Prosthetic Devices)
	Railroad/Rolling Stock
	Statute Web page C.R.S. 39-26-102(21) (See reference Railroad Transportation Services -- Utility Service) C.R.S. 39-26-710 (Railroad, Rolling Stock -- Exemption) Regulation Web page Regulation (39-)26-102.21 (See reference to Railroad Transportation Service)
	Refractory Materials
	Statute Web page C.R.S. 39-26-706 (Miscellaneous Sales and Use Tax Exemptions) C.R.S. 39-26-706(3) (Refractory Materials Exemption)
	Renewable Energy Sources (Production of Electricity)
	Forms and Publications FYI Sales 83 Sales Tax Exemption on Components for Production of Electricity from Renewable Energy Sources Form DR 137 Claim for Refund Publication DR 1002 Colorado Sales and Use Tax Rates Statute Web page C.R.S. 39-26-724 (Components used in production of electricity from renewable energy -- exemption) C.R.S. 29-2-105(1)(d)(I)(J) (Contents of sales tax ordinances/proposals -- exemption provisions)
	Schools
	Questions and Answers: Are all schools exempt from state sales tax? Do Parent Teacher Organizations (PTOs/PTAs) qualify for tax exempt status? Statute Web page C.R.S. 39-26-102 (Definition of "School") C.R.S. 39-26-704(4) (Sales made to Schools) C.R.S. 39-26-708(1)(c) (Construction/Building Materials -- Schools) C.R.S. 39-26-708(2)(c) (Construction/Building Materials -- Schools) Regulation Web page Regulation 39-26-704.4 (Sales to Schools) Regulation 39-26-708.1 (Exempt Contracts)
	School Related Items
	Forms and Publications FYI Sales 86 Sales Tax Exemption on School Related Items CR 0100 Colorado Business Registration DR 0100 Colorado Retails Sales Tax Return DR 1002 Colorado Sales and Use Tax Rates (also includes special district taxes, exemptions) Questions and Answers: What does the school related items exemption include? Statute Web page C.R.S. 39-26-718 (1)(c) (Charitable organization -- parents/teachers of public schools, amount of funds raised) C.R.S. 39-26-725(2) (Sales related to a school, definitions, exemption . . .)
	Tangible Personal Property
	Forms and Publications FYI Sales 56 Leases of Motor Vehicles and Other Tangible Personal Property (Pertains to Leases) Questions and Answers: What is tangible personal property? Statute Web page C.R.S. 39-26-102(15) (Tangible Personal Property - Defined) C.R.S. 39-26-601(1) (Tangible Personal Property - Definitions, Qualified Taxpayer, Exemption) C.R.S. 39-26-602 (Tangible Personal Property-Used for Research/Development-refund for sales/use tax) C.R.S. 39-26-701(1) (Exemption - Relating to Storage or Storing - Tangible Personal Property) C.R.S. 39-26-703(2)(c) (Exemption, Disputes/Refunds) C.R.S. 39-26-707(c) (Food, Meals, Beverages - Exemption) C.R.S. 39-26-709 (1)(II) and (I) (Machinery/Machine Tools - Exemption) C.R.S. 39-26-710 (Tangible Personal Property - Railroad Exemption) C.R.S. 39-26-711 (Tangible Personal Property - Aircraft Exemption) C.R.S. 39-26-713 (Tangible Personal Property - Exemption) C.R.S. 39-26-716(I)(IV) (Agriculture/Livestock, Special Fuel, Definition - Exemption (See reference to Tangible Personal Property) Regulation Web page Regulation 39-26-102.20 (Sale of Tangible Personal Property - see exempt reference) Regulation 39-26-713.1 (a) (Lease/Rental Agreements -see reference to tangible personal property) Regulation 39-26-713.2 (a) (Exemption Statute - Use Tax on Tangible Personal Property) Regulation 39-26-713.2(b) (Use Tax - see references to Tangible Personal Property exemption/taxability) Regulation 39-26-713.2(f) (Use Tax exemption on Tangible Personal Property) Regulation 39-26-713.2(g) (Personal Property of New Residents)
	Trailers and Trucks
	Forms and Publications Form DR 1481 Heavy Truck Sales Tax Return Statute Web page C.R.S. 39-26-106 (3)(a) and (V)(c) (Schedule of Sales Taxes - see reference to truck, tractor, truck-tractor, and semi-trailer) C.R.S. 39-26-123 (II)(A) (Receipt Disposition - see reference to utility trailer and camper-trailer) C.R.S. 39-26-202 (3)(a) and (V)(c) (Authorization of Tax - see reference to truck, tractor, truck-tractor, and semi-trailer, gross vehicle weight) C.R.S. 39-26-712 (Trailers and Trucks -- Exemption) Regulation Web page Regulation 39-26-106.3(4) (Tax Rate - Commercial Trucks over 26,000 GVWR)
	Vending Machines
	Forms and Publications FYI Sales 9 Sales Tax Licenses FYI Sales 4 Guidelines for Determining Sales Tax Rates for Taxable Food Items FYI Sales 59 Vending Machines FYI Sales 58 Requirements for Sales Tax Remittance by Computer Spreadsheet for Multi-location Companies Form CR 0100 Colorado Business Registration Form DR 0100 Colorado Retail Sales Tax Return Form DR 0235 Request for Vending Machine Decals Publication DR 0099 Colorado Sales and Use General Information and Reference Guide Publication DR 1002 "Colorado Sales and Use Tax Rates" (includes list of exemptions/local and special district rates) Questions and Answers: Do I pay the $50 sales tax license deposit fee for my vending machine business? What vending machine items are exempt from tax? Can a vending machine be confiscated if there is no decal? Do individuals that have food service carts or other types of carts that sell tangible personal property need obtain vending machine decals? Statute Web page C.R.S. 39-26-102(4.5) (Food relating to vending machines) C.R.S. 39-26-103(B)(c) (Waiver of Deposit) C.R.S. 39-26-106(2)(b) (Schedule of Taxes -- coin operated vending machines) C.R.S. 39-26-117(1)(b.5)(I)(II)(III) (Tax Lien/exemption from lien) C.R.S. 39-26-205 (3.5)(a)(b)(c) (Tax Constitutes Lien -- exemption from lien) C.R.S. 39-26-714 (Vending Machines) Regulation Web page Regulation 39-26-102.4.5 (2)(h)(i) (Food/Vending Machines) Regulation 39-26-105.1(a) (7) (Tax Rate Change/Remittance of Sales Tax Collected at a Higher Rate) Regulation (39-)26-108 (Absorption of Tax -- vending machine operators)