Colorado § 39-26-721 Manufactured homes and tiny homes

Colorado Statutes

§ 39-26-721 — Manufactured homes and tiny homes

Colorado·Title 39 Taxation·Art. Sales and Use Tax

(1)Forty-eight percent of the purchase price of a manufactured home, as defined in section 42-1-102 (48.8), is exempt from taxation under part 1 of this article 26; except that the entire purchase price in any subsequent sale of such a manufactured home, after it has been once subject to the payment of sales tax by virtue of section 39-26-113, is exempt from taxation under part 1 of this article 26.

(2)The storage, use, or consumption of a manufactured home, as defined in section 42-1-102 (48.8), after the manufactured home has been once subject to the payment of use tax by virtue of section 39-26-208, is exempt from taxation under part 2 of this article 26.

(3)(a) Prior to January 1, 2025, the sale, storage, usage, or consumption of a manufactured home, as defined in section

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(1) Forty-eight percent of
the purchase price of a manufactured home, as defined in section 42-1-102 (48.8), is
exempt from taxation under part 1 of this article 26; except that the entire purchase
price in any subsequent sale of such a manufactured home, after it has been once
subject to the payment of sales tax by virtue of section 39-26-113, is exempt from
taxation under part 1 of this article 26.

(2) The storage, use, or consumption of a manufactured home, as defined in
section 42-1-102 (48.8), after the manufactured home has been once subject to the
payment of use tax by virtue of section 39-26-208, is exempt from taxation under
part 2 of this article 26.

(3) (a) Prior to January 1, 2025, the sale, storage, usage, or consumption of a
manufactured home, as defined in section 39-1-102 (7.8), or a tiny home, as defined
in section 24-32-3302 (35), is exempt from taxation under parts 1 and 2 of this
article 26.

(b) On and after January 1, 2025, the sale, storage, usage, or consumption of
a manufactured home, as defined in section 39-1-102 (7.8), a modular home, as
defined in section 39-1-102 (8.3), a tiny home, as defined in section 24-32-3302
(35), or any closed panel system utilized in construction of a factory-built
residential structure, as defined in section 24-32-3302 (10), is exempt from taxation
under parts 1 and 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. 2018: (3) added, (HB 18-1315), ch. 240, p. 1496, � 1, effective August 8. L. 2019: (1) and (2) amended, (HB 19-1011), ch. 9, p. 37, � 2, effective September 1. L. 2022: (3) amended, (HB 22-1242), ch. 172, p. 1139, � 35, effective August 10. L. 2023: (1) and (2) amended, (HB 23-1301), ch. 303, p. 1844, � 87, effective August 7. L. 2024: (3) amended, (HB 24-1036), ch. 373, p. 2536, � 36, effective August 7.