Colorado § 24-79-102 - Limitation on sources of revenue.
Full text of Colorado Colorado Revised Statutes § 24-79-102 — Limitation on sources of revenue., with citation guidance and answers to common questions.
§ 24-79-102. Limitation on sources of revenue.
(1) From May 1, 1998, to and including April 30, 2001, there shall be a temporary moratorium during which the state shall not impose, assess, or collect any tax, regulation, fee, or charge upon:
(a) The direct charges for provision of internet access services; or
(b) Any provider of internet access services as a means of collecting sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services.
(1.5) On and after April 30, 2001, the state shall not impose, assess, or collect any tax, regulation, fee, or charge upon:
(a) The direct charges for provision of internet access services, whether offered separately or as part of a package or bundle of services; or
(b) Any provider of internet access services as a means of collecting sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services.
(2) As used in this section:
(a) "Internet" means the international computer network consisting of federal and nonfederal, interoperable, packet-controlled, switched data networks.
(b) "Internet access services" means services that provide or enable computer access by multiple users to the internet, but shall not include that portion of packaged or bundled services providing phone or television cable services when the package or bundle includes the sale of internet access services.
Source: L. 98: Entire article added, p. 734, § 1, effective May 18. L. 2000: (1.5) added and (2)(b) amended, p. 734, § 1, effective August 2.
STATE DELINQUENCY CHARGES
24-79.5 ARTICLE 79.5
Delinquency Charges Imposed by the State
24-79.5-101. Definitions.
24-79.5-102. Delinquency charges.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 24-79-102
What does Colorado Revised Statutes § 24-79-102 cover?
Section 24-79-102 ("Limitation on sources of revenue.") 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 § 24-79-102?
A common citation format is "Colorado Revised Statutes § 24-79-102" (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 § 24-79-102 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.