Colorado § 29-2-202 - Applicability.
Full text of Colorado Colorado Revised Statutes § 29-2-202 — Applicability., with citation guidance and answers to common questions.
§ 29-2-202. Applicability.
(1) Except as provided in sections 29-2-209 and 29-2-211, this part 2 applies to:
(a) Sales or use tax imposed by statutory local governments, special districts, or requesting home rule jurisdictions that are collected, administered, enforced, and distributed by the department; and
(b) (I) The county lodging tax imposed pursuant to section 30-11-107.5;
(II) The marketing and promotion tax imposed pursuant to section 29-25-112 (1)(a);
(III) The visitor benefit tax imposed pursuant to section 43-4-605 (1)(i.5);
(IV) The prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;
(V) The prepaid telephone disability access charge imposed pursuant to section 40-17-104; and
(VI) The prepaid wireless 988 charge imposed pursuant to section 27-64-103 (4)(b).
(2) Except where specifically provided, and except for a home rule jurisdiction's participation in resolving disputes as described in section 29-2-208 (2) and (3), nothing in this part 2 applies to, affects, or limits the powers of home rule jurisdictions to impose, administer, or enforce their local sales or use tax.
Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 536, § 1, effective July 1, 2025. L. 2025: (1)(b)(V) amended, (HB 25-1154), ch. 230, p. 1087, § 28, effective January 1, 2026.
Frequently Asked Questions About Colorado § 29-2-202
What does Colorado Revised Statutes § 29-2-202 cover?
Section 29-2-202 ("Applicability.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 29-2-202?
A common citation format is "Colorado Revised Statutes § 29-2-202" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 29-2-202 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.