Colorado Revised Statutes

Colo. Rev. Stat. § 40-20-109 (2026)

Dining cars need no license

✓ current as of July 2026

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No person or corporation shall be required to obtain or pay any town, city, county, or state license or tax within the state of Colorado by reason of furnishing or serving to passengers upon any railroad train meals, luncheons, or refreshments in any hotel car, dining car, or buffet car operated by such person or corporation.

Source: L. 1891: p. 260, § 1. R.S. 08: § 5521. C.L. § 2904. CSA: C. 139, § 90. CRS 53: § 116-1-9. C.R.S. 1963: § 116-1-9.

Notes of Decisions

Cited in 1 case, 1999–1999 · leading case: Dep't of Revenue v. Durango & Silverton Narrow Gauge R.R., 989 P.2d 208 (Colo. Ct. App. 1999).

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Dep't of Revenue v. Durango & Silverton Narrow Gauge R.R., 989 P.2d 208 (Colo. Ct. App. 1999). · cites it 21× “In doing so, it concluded that § 40-20-109, C.R.S.1998, exempted the railroad’s sale of items of food and beverages from the sales tax and that the railroad was not a “private tourist attraction” upon which the tourism tax was imposed.”

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