Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
Section 39-26-201 - Definitions — Colorado Law | CourtGPT
  1. Home/
  2. Laws/
  3. Colorado/
  4. Title 39 - Taxation (§§ 39-1-101 — 39-37-301)/
  5. Specific Taxes - General and Administrative (§§ 39-20-101 — 39-21-405)/
  6. Sales and Use Tax/
  7. Article 26 - Sales and Use Tax/
  8. Part 2 - Use Tax/
  9. Section 39-26-201 - Definitions
Colorado Legal Code

Section 39-26-201 - Definitions

Ask AI about this
In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires:(1) 'Acquisition charges or costs' includes 'purchase price', as defined in section 39-26-102(7).(2) 'Person' means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.(3) 'Storage' or 'storing' means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.L. 37: p. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18.