DOR Taxation web site

Sales/Use Tax Exemptions Eliminated in 2010

Effective May 1, 2010, candy and soft drinks, including candy and soft drinks sold in vending machines, are no longer exempt from Colorado sales/use tax.


• Energy used for industrial and other related purposes
• Standardized computer software
• Agricultural compounds and pesticides
• Materials used in direct mail advertising 
Sales by Out-of-State Retailers