Colorado § 7-49.5-106 Taxation of merchandise

Colorado Statutes

§ 7-49.5-106 — Taxation of merchandise

Colorado § 7-49.5-106

Title 07Corporations

Art.Foreign-trade Zones

This text of Colorado § 7-49.5-106 (Taxation of merchandise) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 7-49.5-106 (2026).

Text

Freeport merchandise and stocks of
merchandise as defined in section 39-1-102 (15), C.R.S., brought as foreign
merchandise into a foreign-trade zone, established pursuant to a grant of privilege
under this article, are exempt from taxation by the state of Colorado or any political
subdivision thereof to the extent that such taxation is inhibited by provisions of the
United States constitution or law enacted thereunder pertaining to goods in
international commerce.

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Freeport merchandise and stocks of
merchandise as defined in section 39-1-102 (15), C.R.S., brought as foreign
merchandise into a foreign-trade zone, established pursuant to a grant of privilege
under this article, are exempt from taxation by the state of Colorado or any political
subdivision thereof to the extent that such taxation is inhibited by provisions of the
United States constitution or law enacted thereunder pertaining to goods in
international commerce.

Legislative History

Source: L. 80: Entire article added, p. 448, � 1, March 26. L. 83: Entire section amended, p. 1487, � 2, effective June 1. L. 2003: Entire section amended, p. 2211, � 38, effective July 1, 2004.