Colorado Statutes

§ 39-26-701 — 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 7, unless the context otherwise requires:

(1)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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Legislative History

Source: L. 2004: Entire part added with relocations, p. 1016, � 2, effective July 1.

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