Colorado Statutes
§ 39-26-720 — Bingo equipment
(1)All sales of equipment, as defined in
section 24-21-602 (16), to a bingo-raffle licensee, as defined in section 24-21-602
(3), are exempt from taxation under part 1 of this article 26.
(2)The storage, use, or consumption of equipment, as defined in section 24-21-602 (16), by a bingo-raffle licensee, as defined in section 24-21-602 (3), is
exempt from taxation under part 2 of this article 26.
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Legislative History
Source: L. 2004: Entire part added with relocations, p. 1036, � 2, effective
July 1. L. 2021: Entire section amended, (HB 21-1155), ch. 109, p. 433, � 1, effective
May 7.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes