Colorado § 39-26-202 Authorization of tax

Colorado Statutes

§ 39-26-202 — Authorization of tax

Colorado § 39-26-202

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-202 (Authorization of tax) 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. § 39-26-202 (2026).

Text

(1)(a) Except as otherwise provided in subsection (1)(b) of this section, there is imposed and shall be collected from every person in this state a tax or excise at the rate of three percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.

(b)Except as otherwise provided in section 39-26-901, on and after January 1, 2001, there is imposed and must be collected from every person in this state a tax or excise at the rate of two and ninety one-hundredths percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.

(c)Such tax shall be payable t

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(1) (a) Except as otherwise provided in
subsection (1)(b) of this section, there is imposed and shall be collected from every
person in this state a tax or excise at the rate of three percent of storage or
acquisition charges or costs for the privilege of storing, using, or consuming in this
state any articles of tangible personal property purchased at retail.

(b) Except as otherwise provided in section 39-26-901, on and after January
1, 2001, there is imposed and must be collected from every person in this state a tax
or excise at the rate of two and ninety one-hundredths percent of storage or
acquisition charges or costs for the privilege of storing, using, or consuming in this
state any articles of tangible personal property purchased at retail.

(c) Such tax shall be payable to and shall be collected by the executive
director of the department of revenue and shall be computed in accordance with
schedules or systems approved by said executive director. The transfer of wireless
telecommunication equipment as an inducement to enter into or continue a
contract for telecommunication services that are taxable pursuant to part 1 of this
article shall not be construed to be storage, use, or consumption of such equipment
by the transferor.

(2) Notwithstanding the three percent rate provisions of subsection (1) of this
section, for the period May 1, 1983, through July 31, 1984, the rate of the tax
imposed pursuant to this section shall be three and one-half percent.

(3) Repealed.

Legislative History

Source: L. 37: p. 1098, � 1. CSA: C. 144, � 34. L. 45: p. 580, � 5. CRS 53: � 138-6-33. C.R.S. 1963: � 138-5-33. L. 65: p. 1125, � 6. L. 65, 1st Ex. Sess.: p. 17, � 2. L. 77: Entire section R&RE, p. 1825, � 2, effective July 1. L. 83: Entire section amended, p. 1518, � 4, effective March 22; (2) amended, p. 2098, � 7, effective October 13. L. 84: (2) amended, p. 1142, � 5, effective June 7. L. 96: (1) amended, p. 758, � 3, effective May 22. L. 2000: (1) amended and (3) added, p. 1434, � 4, effective May 31. L. 2020: (1)(a) amended and (3) repealed, (HB 20-1174), ch. 104, p. 401, � 3, effective September 14. L. 2024: (1)(b) amended, (SB 24-228), ch. 170, p. 901, � 11, effective May 14.