(1)The following are exempt from taxation
under the provisions of part 1 of this article 26:
(a)The sale of a new or used trailer, semitrailer, truck, truck tractor, or truck
body manufactured within this state if such vehicle is purchased from the
manufacturer for use exclusively outside this state or in interstate commerce and is
delivered by the manufacturer to the purchaser within this state, if the purchaser
drives or moves such vehicle to any point outside this state within thirty days after
the date of delivery, and if, the purchaser furnishes an affidavit to the manufacturer
that such vehicle will be permanently licensed and registered outside this state and
will be removed from this state within thirty days after the date of delivery, unless
the department of revenue d
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(1) The following are exempt from taxation
under the provisions of part 1 of this article 26:
(a) The sale of a new or used trailer, semitrailer, truck, truck tractor, or truck
body manufactured within this state if such vehicle is purchased from the
manufacturer for use exclusively outside this state or in interstate commerce and is
delivered by the manufacturer to the purchaser within this state, if the purchaser
drives or moves such vehicle to any point outside this state within thirty days after
the date of delivery, and if, the purchaser furnishes an affidavit to the manufacturer
that such vehicle will be permanently licensed and registered outside this state and
will be removed from this state within thirty days after the date of delivery, unless
the department of revenue determines pursuant to section 39-26-730 (2) that the
affidavit can be consolidated with another form or eliminated; and
(b) The sale of a new or used trailer, semitrailer, truck, truck tractor, or truck
body if such vehicle is purchased for use exclusively outside this state or in
interstate commerce and is delivered by the manufacturer or licensed Colorado
dealer to the purchaser within this state, if the purchaser drives or moves such
vehicle to any point outside this state within thirty days after the date of delivery,
and if the purchaser furnishes an affidavit to the seller that such vehicle will be
permanently licensed and registered outside this state and will be removed from
this state within thirty days after the date of delivery, unless the department of
revenue determines pursuant to section 39-26-730 (2) that the affidavit can be
consolidated with another form or eliminated.
(2) The following are exempt from taxation under the provisions of part 2 of
this article 26:
(a) The storage or use of a new or used trailer, semitrailer, truck, truck
tractor, or truck body manufactured within this state if such vehicle is purchased
from the manufacturer for use exclusively outside this state or in interstate
commerce and is delivered by the manufacturer to the purchaser within this state, if
the purchaser drives or moves such vehicle to any point outside this state within
thirty days after the date of delivery, and if the purchaser furnishes an affidavit to
the manufacturer that such vehicle will be permanently licensed and registered
outside this state and will be removed from this state within thirty days after the
date of delivery, unless the department of revenue determines pursuant to section
39-26-730 (2) that the affidavit can be consolidated with another form or
eliminated;
(b) The storage or use of a new or used trailer, semitrailer, truck, truck
tractor, or truck body if such vehicle is purchased for use exclusively outside this
state or in interstate commerce and is delivered by the manufacturer or licensed
Colorado dealer to the purchaser within this state, if the purchaser drives or moves
such vehicle to any point outside this state within thirty days after the date of
delivery, and if the purchaser furnishes an affidavit to the seller that such vehicle
will be permanently licensed and registered outside this state and will be removed
from this state within thirty days after the date of delivery, unless the department
of revenue determines pursuant to section 39-26-730 (2) that the affidavit can be
consolidated with another form or eliminated; and
(c) The storage or use of a new or used trailer, semitrailer, truck, truck
tractor, or truck body if the vehicle has been relocated within this state, was used in
interstate commerce, and the owner can provide evidence of the vehicle being
previously registered in another state for at least six months.