Colorado Statutes
§ 39-28.6-104 — Exempt sales
Colorado § 39-28.6-104
This text of Colorado § 39-28.6-104 (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. § 39-28.6-104 (2026).
Text
The tax imposed by section 39-28.6-103 shall
not apply with respect to any nicotine products that, under the constitution and
laws of the United States, may not be made the subject of taxation by this state. A
person shall report the exempt sales to the department, as required by the
department.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1200, � 18,
effective January 1, 2021.
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 § 39-28.6-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/co/39/39-28.6-104.