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

Colorado Statutes

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

Colorado § 39-26-721

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-721 (Manufactured homes and tiny homes) 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. § 39-26-721 (2026).

Text

(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

Free access — add to your briefcase to read the full text and ask questions with AI

(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.

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.