DOR Taxation web site

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.

Agriculture
Aircraft
Aircraft and Aircraft Parts
Beetle Wood Products
Bingo Equipment
Building Materials
Bullion
Candy and Soda
Charitable Organizations
Cigarettes
Computer Software
Cleanroom Equipment
Construction and Building Materials
Direct Mail
Dental Supplies and Equipment
Disputes and Refunds
Donated Manufactured Goods
Drugs
Downloaded Software
Energy
Exchange of Property
Farming and Farm Equipment
Food, Meals, Beverages
Fuel and Oil
Government Exemptions
Hotel Residents
Internet Access
Livestock
Machinery and Machine Tools
Manufactured Homes
Medical Supplies and Equipment
Motor Vehicles
Native Americans
Newsprint
Online Sales
Optical Sales and Services
Pesticides
Precious Metal Bullion and Coins
Prescription Drugs
Prosthetic Devices
Railroad/Rolling Stock
Refractory Materials
Renewable Energy Sources (Production of Electricity)
Schools
School Related Items
Tangible Personal Property
Trailers and Trucks
Vending Machines