Colorado Code § 39-26-201

Definitions
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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.

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