2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 26 - Sales and Use Tax
Part 7 - Sales and Use Tax Exemptions
§ 39-26-711. Aircraft - tangible personal property
(1) The following shall be exempt from taxation under the provisions of part 1 of this article:
(a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and
(b) The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
(2) The following shall be exempt from taxation under the provisions of part 2 of this article:
(a) Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and
(b) The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
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