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Sales & Use Tax Evaluations

Colorado sales tax is required to be collected on the purchase price paid or charged on all retail sales and purchases of tangible personal property, unless specifically exempted by statute. Use tax is levied on retail purchases of tangible personal property that is stored, used, or consumed in Colorado when sales tax was not collected at the time of the purchase. The State’s sales and use tax rates are both 2.9 percent.

2023-2027 Evaluation Cycle
Report Title Issue Date Report No.
Agricultural Sales Tax Exemptions August 2023 2023-TE13
Farm Close-Out Sales Tax Exemption May 2023 2023-TE9
Long-Term Lodging Exemption February 2023 2023-TE3
Newsprint & Printer's Ink and Newspapers Exemptions May 2023 2023-TE6
Sales to Charitable Organizations Exemption May 2023 2023-TE8
Wholesales Sales Tax Exemption August 2023 2023-TE14



2018-2022 Evaluation Cycle
Report Title Issue Date Report No.
Agricultural Inputs Sales Tax Exemptions January 2019 2019-TE4
Aircraft Used in Interstate Commerce Exemption July 2021 2021-TE23
Bingo-Raffle Equipment Exemption January 2022 2022-TE3
Biogas Production Components Sales Tax Exemption September 2018 2018-TE13
Biotechnology Sales and Use Tax Refund January 2022 2022-TE9
Commercial Trucks and Trailers Licensed Out-of-State and Nonresident Motor Vehicle Exemptions July 2020 2020-TE18
Complimentary Marketing Property to Out-of-State Vendees Exemptions July 2020 2020-TE21
Components Used to Produce Renewable Energy Exemption January 2022 2022-TE13
Construction and Building Materials Exemption January 2021 2021-TE4
Downloaded Software Exemption April 2022 2022-TE20
Energy Used for Industrial & Manufacturing Purposes Exemption July 2019 2019-TE20
Enterprise Zones Tax Expenditures January 2020 2020-TE9
Exemption for Donations by Manufacturers to Government and Charitable Organizations September 2021 2021-TE24
Farm Close-Out Sales Tax Exemption September 2018 2018-TE3
Farm Equipment and Parts Exemption January 2022 2022-TE5
Food for Home Consumption & Retirement Communities Exemptions April 2021 2021-TE11
Food Ingredients Exemption April 2021 2021-TE10
Food Service Employer-Provided Meals Exemption April 2021 2021-TE13
Gasoline and Special Fuel and Dyed Diesel Sales Tax Exemption January 2020 2020-TE8
Leases of Tangible Personal Property for 3 Years or Less Exemption April 2020 2020-TE14
Long-Term Lodging Exemption September 2018 2018-TE8
Low-Emitting Vehicles and Commercial Vehicles Used in Interstate Commerce Exemptions July 2022 2022-TE29
Machinery Used in Manufacturing Exemption January 2021 2021-TE6
Marijuana Related Tax Expenditures September 2022 2022-TE37
Materials Used in Iron, Steel, and Vanadium-Uranium Ore Manufacturing and Processing Exemption July 2021 2021-TE17
Medical Supplies Sales Tax Exemptions April 2020 2020-TE10
Newsprint and Printer's Ink & Newspapers Exemptions September 2018 2018-TE9
Non-Resident Aircraft Sales & Aircraft Parts Exemptions January 2022 2022-TE12
On-Demand Aircraft Used Outside the State Sales Tax Exemption January 2019 2019-TE6
Pre-Press Printing Exemption July 2021 2021-TE14
Prefabricated Homes Exemptions April 2021 2021-TE8
Precious Metal Bullion and Coin Exemption July 2021 2021-TE22
Property for Use in Space Flight Exemption April 2022 2022-TE23
Railroad: Equipment Sales and Use Tax and Construction Materials Sales Tax Exemptions September 2020 2020-TE28
Residential Power Sales and Use Tax Exemption September 2020 2020-TE29
Rural Broadband Equipment Refund July 2022 2022-TE30
Rural Jump-Start Tax Expenditures January 2020 2020-TE2
Sales and Use Tax Exemption for Loans of Historic Aircraft to Museums April 2022 2022-TE21
Sales by Charitable Organizations Exemption September 2021 2021-TE25
Sales Tax Vendor Allowance July 2019 2019-TE26
Sales to Charitable Organizations Exemption September 2018 2018-TE10
Sales to Residents of Bordering States September 2018 2018-TE11
School Sales Exemptions January 2021 2021-TE5
Short-Term Testing of Property for Use in Out-of-State Manufacturing Exemption July 2020 2020-TE25
Wholesales Exemption September 2018 2018-TE12
Wood From Trees Killed by or Infested by Certain Beetles Sales Tax Exemption January 2020 2020-TE4

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The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details