(1) (a) Except as otherwise provided in subsection (1)(b) of this section, there is imposed and shall be collected from every person in this state a tax or excise at the rate of three percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.
(b) Except as otherwise provided in section 39-26-901, on and after January 1, 2001, there is imposed and must be collected from every person in this state a tax or excise at the rate of two and ninety one-hundredths percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.
(c) Such tax shall be payable to and shall be collected by the executive director of the department of revenue and shall be computed in accordance with schedules or systems approved by said executive director. The transfer of wireless telecommunication equipment as an inducement to enter into or continue a contract for telecommunication services that are taxable pursuant to part 1 of this article shall not be construed to be storage, use, or consumption of such equipment by the transferor.
(2) Notwithstanding the three percent rate provisions of subsection (1) of this section, for the period May 1, 1983, through July 31, 1984, the rate of the tax imposed pursuant to this section shall be three and one-half percent.
(3) Repealed.
Source: L. 37: p. 1098, § 1. CSA: C. 144, § 34. L. 45: p. 580, § 5. CRS 53: § 138-6-33. C.R.S. 1963: § 138-5-33. L. 65: p. 1125, § 6. L. 65, 1st Ex. Sess.: p. 17, § 2. L. 77: Entire section R&RE, p. 1825, § 2, effective July 1. L. 83: Entire section amended, p. 1518, § 4, effective March 22; (2) amended, p. 2098, § 7, effective October 13. L. 84: (2) amended, p. 1142, § 5, effective June 7. L. 96: (1) amended, p. 758, § 3, effective May 22. L. 2000: (1) amended and (3) added, p. 1434, § 4, effective May 31. L. 2020: (1)(a) amended and (3) repealed, (HB 20-1174), ch. 104, p. 401, § 3, effective September 14. L. 2024: (1)(b) amended, (SB 24-228), ch. 170, p. 901, § 11, effective May 14.
Cross references: For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 160, Session Laws of Colorado 1996.
Notes of Decisions
Int'l Bus. MacHines Corp. v. Charnes, 601 P.2d 622 (Colo. 1979).
· cites it 9× “” The issue in this case is whether the district court erred in reaching those conclusions in favor of IBM.”
Cf & I. Steel Corp. v. Charnes, 637 P.2d 324 (Colo. 1981).
· cites it 9× “is subject to payment of use tax on these electrodes pursuant to section 39-26-202, C.R.S.1973, unless the exemption set forth in section 39-26-203(1)(f), (the processing clause) is applicable.”
Tri-State Generation & Transmission Ass'n v. Dep't of Revenue, 636 P.2d 1335 (Colo. Ct. App. 1981).
· cites it 6× “Defendant, Colorado Department of Revenue (Department), determined that, pursuant to § 39-26-202, C.R.S.1973, TriState was liable for use tax on items of tangible personal property used in the construction of the line.”
Matthews v. State, Dep't of Revenue, 562 P.2d 415 (Colo. 1977).
· cites it 3× “Section 39-26-202, C.R.S. 1973. A credit against the use tax equal to the tax paid on the purchase to another state by reason of a similar tax is allowed by statute.”
State Dep't of Revenue v. Adolph Coors Co., 724 P.2d 1341 (Colo. 1986).
· cites it 3× “” Section 39-26-104(1)(a), 16B C.R.S. (1982). Colorado also imposes a use tax on “the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.”
Winslow Constr. Co. v. City & Cnty. of Denver, 960 P.2d 685 (Colo. 1998).
· cites it 2× “” § 39-26-202(1), 11 C.R.S. (1997). Such a tax operates to prevent companies from purchasing retail products out of state and then transporting them here in order to avoid paying a sales tax in Colorado.”
Broadmoor Hotel, Inc. v. Dep't of Revenue, 773 P.2d 627 (Colo. Ct. App. 1989).
· cites it 3× “Section 39-26-202, C.R.S. (1982 RepLVol. 16B) imposes a use tax for the “privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.”
Colorado Dep't of Revenue v. City of Aurora, 32 P.3d 590 (Colo. Ct. App. 2001).
· cites it 3× “2000, provides in pertinent part: [TJhere is imposed and shall be collected from every person in this state a tax or excise at the rate of three percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of…”
A.B. Hirschfeld Press, Inc. v. City & Cnty. of Denver, 779 P.2d 1356 (Colo. Ct. App. 1989).
· cites it 3× “” Thus, plaintiff says that its purchase is one at “wholesale” and the subsequent storage and use of the materials are not subject to the tax. We disagree. The Colorado use tax statute, like the Denver ordinance, requires that the purchase be “at retail” in order for the later…”
AF Prop. P'ship v. State, Dep't of Revenue, 852 P.2d 1267 (Colo. Ct. App. 1992).
· cites it 3× “for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.”
— Colo. Rev. Stat. § 39-26-202(1) — 4 cases
State Dep't of Revenue v. Adolph Coors Co., 724 P.2d 1341 (Colo. 1986).
“” Section 39-26-104(1)(a), 16B C.R.S. (1982). Colorado also imposes a use tax on “the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.”
Winslow Constr. Co. v. City & Cnty. of Denver, 960 P.2d 685 (Colo. 1998).
“” § 39-26-202(1), 11 C.R.S. (1997). Such a tax operates to prevent companies from purchasing retail products out of state and then transporting them here in order to avoid paying a sales tax in Colorado.”
— Colo. Rev. Stat. § 39-26-202(1)(a) — 1 case
Colorado Dep't of Revenue v. City of Aurora, 32 P.3d 590 (Colo. Ct. App. 2001).
“2000, provides in pertinent part: [TJhere is imposed and shall be collected from every person in this state a tax or excise at the rate of three percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of…”
— Colo. Rev. Stat. § 39-26-202(l)(a) — 1 case
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