Colorado § 39-26-723 Colorado wood products - repeal

Colorado Statutes

§ 39-26-723 — Colorado wood products - repeal

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

(1)For fiscal years commencing on or after July 1, 2008, but prior to the fiscal year commencing on July 1, 2020, and for fiscal years commencing on or after July 1, 2021, but prior to the fiscal year commencing on July 1, 2026, all sales, storage, and use of wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles, including but not limited to products such as lumber, furniture built from the salvaged trees, and wood chips or wood pellets generated from the salvaged trees, are exempt from taxation under the provisions of parts 1 and 2 of this article 26.

(2)For purposes of the exemption specified in subsection (1) of this section, unless the department of revenue determines pursuant to section 39-26-730 (2) that the form can be consol

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(1) For fiscal years
commencing on or after July 1, 2008, but prior to the fiscal year commencing on July
1, 2020, and for fiscal years commencing on or after July 1, 2021, but prior to the
fiscal year commencing on July 1, 2026, all sales, storage, and use of wood from
salvaged trees killed or infested in Colorado by mountain pine beetles or spruce
beetles, including but not limited to products such as lumber, furniture built from
the salvaged trees, and wood chips or wood pellets generated from the salvaged
trees, are exempt from taxation under the provisions of parts 1 and 2 of this article
26.

(2) For purposes of the exemption specified in subsection (1) of this section,
unless the department of revenue determines pursuant to section 39-26-730 (2)
that the form can be consolidated with another form or eliminated, a wholesaler
shall certify on a form prescribed by the department of revenue that a product is
from salvaged trees killed or infested in Colorado by mountain pine beetles or
spruce beetles.

(3) This section is repealed, effective July 1, 2027.

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Legislative History

Source: L. 2008: Entire section added, p. 1545, � 2, effective May 28. L. 2012: Entire section amended, (HB 12-1045), ch. 191, p. 765, � 1, effective May 21. L. 2021: (1) and (3) amended, (HB 21-1261), ch. 323, p. 1983, � 1, effective June 24. L. 2022: (2) amended, (HB 22-1039), ch. 54, p. 256, � 8, effective August 10.