(1) As used in this section, unless the context otherwise requires: (a) 'Parent' means a parent of a student as defined in paragraph (d) of this subsection (1).(b) 'Sale that benefits a Colorado school' means a sale of a commodity or service from which all proceeds of the sale, less only the actual cost of the commodity or service to the person or entity described in subsection (2) of this section, are donated to a school or a school-approved student organization.(c) 'School' means a public or nonpublic school for students in kindergarten through twelfth grade or any portion thereof.(d) 'Student' means any person enrolled in a school as defined in paragraph (c) of this subsection (1).(2) On or after September 1, 2008, a sale that benefits a Colorado school shall be exempt from taxation under the provisions of part 1 of this article, if the sale is made by any of the following:(a) A school;(b) An association or organization of parents and school teachers;(c) A booster club or other club, group, or organization whose primary purpose is to support a school activity; or(d) A school class or student club, group, or organization.(3) Nothing in this section shall be construed as creating

, group, or organization whose primary purpose is to support a school activity; or(d) A school class or student club, group, or organization.(3) Nothing in this section shall be construed as creating an exemption, or otherwise affecting an existing exemption, for a sale to a person or entity described in subsection (2) of this section.(4) The storage, use, or consumption of any item that is exempt from sales tax by operation of subsection (2) of this section is exempt from taxation under the provisions of part 2 of this article 26.Amended by 2021 Ch. 55,§5, eff. 9/7/2021.L. 2008: Entire section added, p. 969, § 3, effective August 5. L. 2009: (1)(d) amended, (SB 09-292), ch. 1980, p. 1980, § 115, effective August 5. L. 2010: (1)(a) amended, (HB 10-1422), ch. 2122, p. 2122, § 176, effective August 11. L. 2021: (4) added, (HB 21-1177), ch. 229, p. 229, § 5, effective September 7. 2021 Ch. 55, was passed without a safety clause. See Colo. Const. art. V, § 1(3).