Colorado § 39-26-730 - Sales and use tax exemption forms - simplification - legislative declaration.
Full text of Colorado Colorado Revised Statutes § 39-26-730 — Sales and use tax exemption forms - simplification - legislative declaration., with citation guidance and answers to common questions.
§ 39-26-730. Sales and use tax exemption forms - simplification - legislative declaration.
(1) The general assembly hereby finds and declares that:
(a) In many cases, a person who wishes to establish the right to obtain an exemption allowed by this part 7 is required to complete a form created by the department of revenue which, depending on which exemption is sought, may be described as an affidavit, application, certificate, certification, declaration, or statement; and
(b) The burdens of establishing the right to an exemption allowed by this part 7 that are imposed on persons making tax-exempt purchases should be minimized to the extent feasible without impairing the proper administration of the exemptions.
(2) The department of revenue shall examine its sales and use tax exemption forms and its requirements relating to their use and, to the extent feasible without impairing the proper administration of the exemptions, simplify the forms, which simplification may include elimination of certain forms or consolidation of forms, and form-related requirements for persons making tax-exempt purchases as allowed by this article 26. The department shall complete the initial simplification on or before July 1, 2023, and shall continue to pursue simplification thereafter as the provisions of this part 7 or other relevant circumstances change.
Source: L. 2022: Entire section added, (HB 22-1039), ch. 54, p. 253, § 1, effective August 10.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-730
What does Colorado Revised Statutes § 39-26-730 cover?
Section 39-26-730 ("Sales and use tax exemption forms - simplification - legislative declaration.") 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 § 39-26-730?
A common citation format is "Colorado Revised Statutes § 39-26-730" (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 § 39-26-730 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.