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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 26. Sales and Use Tax
Section 39-26-726. Medical marijuana - debilitating conditions and ability to purchase.
Universal Citation: CO Rev Stat § 39-26-726 (2020)
All sales of medical marijuana to a patient who is determined to be indigent for purposes of waiving the fee required by section 25-1.5-106, C.R.S., shall be exempt from taxation under part 1 of this article. If the patient is determined to be indigent the state health agency shall mark his or her registry identification card as such and the patient shall present the card to the licensed medical marijuana center to receive the tax exemption.
Source: L. 2010: Entire section added, (HB 10-1284), ch. 355, p. 1688, § 14, effective July 1.
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