Colorado § 39-26-201 Definitions

Colorado Statutes

§ 39-26-201 — Definitions

Colorado § 39-26-201

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-201 (Definitions) 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. § 39-26-201 (2026).

Text

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.

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.