Transactions Subject to Sales Tax

State Regulations

Transactions subject to sales tax shall be as set forth below and as required by Colorado state law.

• The tangible personal property and services taxable hereunder shall be the same as the tangible personal property and services taxable pursuant to section 39-26-104 of the Colorado Revised Statutes, except as provided herein, and shall be subject to the same exemptions as those specified in part 7 of article 26 in title 39.

For Additional Information

For questions concerning the above regulations, please contact the Colorado Department of Revenue at 303.238.7378.