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2022 Colorado Code
Title 39 - Taxation
Article 26 - Sales and Use Tax
Part 7 - Sales and Use Tax Exemptions
§ 39-26-711. Aircraft - Tangible Personal Property
Universal Citation: CO Code § 39-26-711 (2022)
- The following shall be exempt from taxation under the provisions of part 1 of this article:
- Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and
- The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
- The following shall be exempt from taxation under the provisions of part 2 of this article:
- Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and
- 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.
Source: L. 2004: Entire part added with relocations, p. 1024, § 2, effective July 1.
Editor's note: The provisions of this section are similar to several former provisions of §§ 39-26-114 and 39-26-203 as they existed prior to 2004. For a detailed comparison, see the comparative tables located in the back of the index.
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