Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins
C.R.S. § 39-26-706
in effect39-26-706. Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins.
(1) (a) and (b) (Deleted by amendment, L. 2013.)
(c) (I) Notwithstanding any provision of law to the contrary, but except as set forth in subparagraph (II) of this paragraph (c), for any local government or political subdivision of the state that levies a sales or use tax based on the sales or use tax levied by the state pursuant to this article, the sale or storage, use, or consumption of cigarettes is exempt from the sales or use tax of such local government or political subdivision.
(II) Subparagraph (I) of this paragraph (c) does not apply to the regional transportation district established by article 9 of title 32, C.R.S., and the scientific and cultural facilities district established by article 13 of title 32, C.R.S., which, beginning January 1, 2014, levy sales and use tax upon every transaction or other incident with respect to which a sales and use tax is levied by the state.
(2) (a) On and after May 1, 1998, internet access services, as defined in section 24-79-102 (2)(b), C.R.S., shall be exempt from taxation under the provisions of part 1 of this article.
(b) From May 1, 1998, internet access services, as defined in section 24-79-102 (2)(b), C.R.S., shall be exempt from taxation under the provisions of part 2 of this article.
(3) All sales and purchases of and the storage, use, or consumption of refractory materials and carbon electrodes used by a person manufacturing iron and steel for sale or profit and all sales and purchases of and the storage, use, or consumption of inorganic chemicals used in the processing of vanadium-uranium ores shall be exempt from taxation under parts 1 and 2 of this article.
(4) (a) All sales of precious metal bullion and coins, as defined in section 39-26-102 (2.6) and (6.5), shall be exempt from taxation under the provisions of part 1 of this article.
(b) The storage, use, or consumption of precious metal bullion and coins, as defined in section 39-26-102 (2.6) and (6.5), shall be exempt from taxation under the provisions of part 2 of this article.
(5) On and after July 1, 2010, the collection of the waste tire fee pursuant to section 30-20-1403, C.R.S., is exempt from taxation under part 1 of this article.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-26-706Fetched: 10/6/2026