Colorado Code § 39-26-720

Bingo equipment
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(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.

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