Colorado § 39-26-726 - Medical marijuana - debilitating conditions and ability to purchase.
Full text of Colorado Colorado Revised Statutes § 39-26-726 — Medical marijuana - debilitating conditions and ability to purchase., with citation guidance and answers to common questions.
§ 39-26-726. Medical marijuana - debilitating conditions and ability to purchase.
(1) All sales of medical marijuana to a patient who is determined to be indigent for purposes of waiving the fee required by section 25-1.5-106 are exempt from taxation under part 1 of this article 26. If the patient is determined to be indigent, the state health agency shall mark the patient's registry identification card as such and the patient shall present the card to the licensed medical marijuana center to receive the tax exemption.
(2) On or after July 1, 2025, all sales of medical marijuana to an individual who presents a valid electronic benefits transfer card or other form of identification used to receive state or federal benefits at the time of sale to a licensed medical marijuana center are exempt from taxation under part 1 of this article 26.
Source: L. 2010: Entire section added, (HB 10-1284), ch. 355, p. 1688, § 14, effective July 1. L. 2025: Entire section amended, (HB 25-1296), ch. 202, p. 918, § 16, effective May 16.
Cross references: For the legislative declaration in HB 25-1296, see section 1 of chapter 202, Session Laws of Colorado 2025.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-726
What does Colorado Revised Statutes § 39-26-726 cover?
Section 39-26-726 ("Medical marijuana - debilitating conditions and ability to purchase.") 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 § 39-26-726?
A common citation format is "Colorado Revised Statutes § 39-26-726" (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 § 39-26-726 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.