Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
Section 39-26-701 - 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 7 - Sales and Use Tax Exemptions/
  9. Section 39-26-701 - Definitions
Colorado Legal Code

Section 39-26-701 - Definitions

Ask AI about this
In addition to the definitions in section 39-26-102, as used in this part 7, unless the context otherwise requires:(1) 'Storage' or 'storing' means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1.