(1) Forty-eight percent of the purchase price of a manufactured home, as defined in section 42-1-102 (48.8), is exempt from taxation under part 1 of this article 26; except that the entire purchase price in any subsequent sale of such a manufactured home, after it has been once subject to the payment of sales tax by virtue of section 39-26-113, is exempt from taxation under part 1 of this article 26. (2) The storage, use, or consumption of a manufactured home, as defined in section 42- 1-102 (48.8), after the manufactured home has been once subject to the payment of use tax by virtue of section 39-26-208, is exempt from taxation under part 2 of this article 26. (3) (a) Prior to January 1, 2025, the sale, storage, usage, or consumption of a manufactured home, as defined in section 39-1-102 (7.8), or a tiny home, as defined in section 24-32-3302 (35), is exempt from taxation under parts 1 and 2 of this article 26. (b) On and after January 1, 2025, the sale, storage, usage, or consumption of a manufactured home, as defined in section 39-1-102 (7.8), a modular home, as defined in section 39-1-102 (8.3), a tiny home, as defined in section 24-32-3302 (35), or any closed panel system utilized in construction of a factory-built residential structure, as defined in section 24-32-3302 (10), is exempt from taxation under parts 1 and 2 of this article 26.
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