Colorado § 39-26-721 - Manufactured homes and tiny homes.
Full text of Colorado Colorado Revised Statutes § 39-26-721 — Manufactured homes and tiny homes., with citation guidance and answers to common questions.
§ 39-26-721. Manufactured homes and tiny homes.
(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.
Source: L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1. L. 2018: (3) added, (HB 18-1315), ch. 240, p. 1496, § 1, effective August 8. L. 2019: (1) and (2) amended, (HB 19-1011), ch. 9, p. 37, § 2, effective September 1. L. 2022: (3) amended, (HB 22-1242), ch. 172, p. 1139, § 35, effective August 10. L. 2023: (1) and (2) amended, (HB 23-1301), ch. 303, p. 1844, § 87, effective August 7. L. 2024: (3) amended, (HB 24-1036), ch. 373, p. 2536, § 36, effective August 7.
Editor's note: Subsection (1) is similar to former § 39-26-114 (10), and subsection (2) is similar to former § 39-26-203 (1)(o), as they existed prior to 2004.
Cross references: For the legislative declaration in HB 19-1011, see section 1 of chapter 9, Session Laws of Colorado 2019. For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-721
What does Colorado Revised Statutes § 39-26-721 cover?
Section 39-26-721 ("Manufactured homes and tiny homes.") 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 § 39-26-721?
A common citation format is "Colorado Revised Statutes § 39-26-721" (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 § 39-26-721 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.