Colorado Statutes
§ 39-28-111 — Exempt sales
Colorado § 39-28-111
This text of Colorado § 39-28-111 (Exempt sales) 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. § 39-28-111 (2026).
Text
The sales of cigarettes to the United States
government or any of its agencies, sales in interstate commerce, or transactions the
taxation of which is prohibited by the constitution of the United States are
exempted from the provisions of this article. Such exempt sales shall be reported
to the department with such information as the department shall require.
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Legislative History
Source: L. 64: p. 825, � 11. C.R.S. 1963: � 138-8-11.
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 taxesCite This Page — Counsel Stack
Bluebook (online)
Colorado § 39-28-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-28-111.