Colorado § 39-26-201 Definitions

Colorado Statutes

§ 39-26-201 — Definitions

Colorado·Title 39 Taxation·Art. Sales and Use Tax

In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires:

(1)Acquisition charges or costs includes purchase price, as defined in section 39-26-102 (7).

(2)Person means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.

(3)Storage or storing means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.

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In addition to the definitions in section 39-26-102, as
used in this part 2, unless the context otherwise requires:

(1) Acquisition charges or costs includes purchase price, as defined in
section 39-26-102 (7).

(2) Person means an individual, corporation, limited liability company,
partnership, firm, joint venture, association, estate, trust, receiver, or group acting
as a unit and includes the plural as well as the singular number.

(3) Storage or storing means any keeping or retention of, or exercise of
dominion or control over, tangible personal property in this state.

Colorado § 39-26-201 (Definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 37: p. 1101, � 1. CSA: C. 144, � 40. CRS 53: � 138-6-39. C.R.S. 1963: � 138-5-39. L. 77: Entire section R&RE, p. 290, � 73, effective June 29. L. 90: (2) amended, p. 458, � 41, effective April 18.