Colorado § 39-26-711 - Aircraft - tangible personal property.
Full text of Colorado Colorado Revised Statutes § 39-26-711 — Aircraft - tangible personal property., with citation guidance and answers to common questions.
§ 39-26-711. Aircraft - tangible personal property.
(1) The following shall be exempt from taxation under the provisions of part 1 of this article:
(a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and
(b) The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
(2) The following shall be exempt from taxation under the provisions of part 2 of this article:
(a) Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and
(b) The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
Source: L. 2004: Entire part added with relocations, p. 1024, § 2, effective July 1.
Editor's note: The provisions of this section are similar to several former provisions of §§ 39-26-114 and 39-26-203 as they existed prior to 2004. For a detailed comparison, see the comparative tables located in the back of the index.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-711
What does Colorado Revised Statutes § 39-26-711 cover?
Section 39-26-711 ("Aircraft - tangible personal property.") 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 § 39-26-711?
A common citation format is "Colorado Revised Statutes § 39-26-711" (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 § 39-26-711 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.