Colorado § 29-2-202 Applicability

Colorado Statutes

§ 29-2-202 — Applicability

Colorado § 29-2-202

Title 29Government

Art.County and Municipal Sales or Use Tax

This text of Colorado § 29-2-202 (Applicability) 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. § 29-2-202 (2026).

Text

(1)Except as provided in sections 29-2-209 and 29-2-211, this part 2 applies to:

(a)Sales or use tax imposed by statutory local governments, special districts, or requesting home rule jurisdictions that are collected, administered, enforced, and distributed by the department; and

(b)(I) The county lodging tax imposed pursuant to section 30-11-107.5;

(II)The marketing and promotion tax imposed pursuant to section 29-25-112

(1)(a);

(III)The visitor benefit tax imposed pursuant to section 43-4-605 (1)(i.5);

(IV)The prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;

(V)[ Editor's note: This version of subsection (1)(b)(V) is effective until January 1, 2026. ] The prepaid wireless TRS charge imposed pursuant to section 29-11-102.7; and

(V)[ Editor's note: T

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(1) Except as provided in sections 29-2-209 and
29-2-211, this part 2 applies to:

(a) Sales or use tax imposed by statutory local governments, special
districts, or requesting home rule jurisdictions that are collected, administered,
enforced, and distributed by the department; and

(b) (I) The county lodging tax imposed pursuant to section 30-11-107.5;

(II) The marketing and promotion tax imposed pursuant to section 29-25-112
(1)(a);

(III) The visitor benefit tax imposed pursuant to section 43-4-605 (1)(i.5);

(IV) The prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;

(V) [ Editor's note: This version of subsection (1)(b)(V) is effective until
January 1, 2026. ] The prepaid wireless TRS charge imposed pursuant to section 29-11-102.7; and

(V) [ Editor's note: This version of subsection (1)(b)(V) is effective January 1,
2026. ] The prepaid telephone disability access charge imposed pursuant to section
40-17-104; and

(VI) The prepaid wireless 988 charge imposed pursuant to section 27-64-103
(4)(b).

(2) Except where specifically provided, and except for a home rule
jurisdiction's participation in resolving disputes as described in section 29-2-208 (2)
and (3), nothing in this part 2 applies to, affects, or limits the powers of home rule
jurisdictions to impose, administer, or enforce their local sales or use tax.

Legislative History

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 536, � 1, effective July 1, 2025. L. 2025: (1)(b)(V) amended, (HB 25-1154), ch. 230, p. 1087, � 28, effective January 1, 2026.