(1) All sales of equipment, as defined in section 24-21-602 (16), to a bingo-raffle licensee, as defined in section 24-21-602 (3), are exempt from taxation under part 1 of this article 26.(2) The storage, use, or consumption of equipment, as defined in section 24-21-602 (16), by a bingo-raffle licensee, as defined in section 24-21-602 (3), is exempt from taxation under part 2 of this article 26.Amended by 2021 Ch. 109, § 1, eff. 5/7/2021.L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2021: Entire section amended, (HB 21 -1155), ch. 433, p. 433, § 1, effective May 7.Subsection (1) is similar to former § 39-26-114 (24), and subsection (2) is similar to former § 39-26-203 (1)(nn), as they existed prior to 2004.
Colorado Legal Code