Colorado § 39-26-725 Sales related to a school - definitions

Colorado Statutes

§ 39-26-725 — Sales related to a school - definitions

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

(1)As used in this section, unless the context otherwise requires:

(a)Parent means a parent of a student as defined in paragraph (d) of this subsection (1).

(b)Sale that benefits a Colorado school means a sale of a commodity or service from which all proceeds of the sale, less only the actual cost of the commodity or service to the person or entity described in subsection (2) of this section, are donated to a school or a school-approved student organization.

(c)School means a public or nonpublic school for students in kindergarten through twelfth grade or any portion thereof.

(d)Student means any person enrolled in a school as defined in paragraph

(c)of this subsection (1).

(2)On or after September 1, 2008, a sale that benefits a Colorado school shall be exempt from tax

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(1) As used in this
section, unless the context otherwise requires:

(a) Parent means a parent of a student as defined in paragraph (d) of this
subsection (1).

(b) Sale that benefits a Colorado school means a sale of a commodity or
service from which all proceeds of the sale, less only the actual cost of the
commodity or service to the person or entity described in subsection (2) of this
section, are donated to a school or a school-approved student organization.

(c) School means a public or nonpublic school for students in kindergarten
through twelfth grade or any portion thereof.

(d) Student means any person enrolled in a school as defined in paragraph
(c) of this subsection (1).

(2) On or after September 1, 2008, a sale that benefits a Colorado school
shall be exempt from taxation under the provisions of part 1 of this article, if the
sale is made by any of the following:

(a) A school;

(b) An association or organization of parents and school teachers;

(c) A booster club or other club, group, or organization whose primary
purpose is to support a school activity; or

(d) A school class or student club, group, or organization.

(3) Nothing in this section shall be construed as creating an exemption, or
otherwise affecting an existing exemption, for a sale to a person or entity described
in subsection (2) of this section.

(4) The storage, use, or consumption of any item that is exempt from sales
tax by operation of subsection (2) of this section is exempt from taxation under the
provisions of part 2 of this article 26.

Colorado § 39-26-725 (Sales related to a school - definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 2008: Entire section added, p. 969, � 3, effective August 5. L. 2009: (1)(d) amended, (SB 09-292), ch. 369, p. 1980, � 115, effective August 5. L. 2010: (1)(a) amended, (HB 10-1422), ch. 419, p. 2122, � 176, effective August 11. L. 2021: (4) added, (HB 21-1177), ch. 55, p. 229, � 5, effective September 7.