Colorado § 40-20-109 - Dining cars need no license.
Full text of Colorado Colorado Revised Statutes § 40-20-109 — Dining cars need no license., with citation guidance and answers to common questions.
§ 40-20-109. Dining cars need no license.
No person or corporation shall be required to obtain or pay any town, city, county, or state license or tax within the state of Colorado by reason of furnishing or serving to passengers upon any railroad train meals, luncheons, or refreshments in any hotel car, dining car, or buffet car operated by such person or corporation.
Source: L. 1891: p. 260, § 1. R.S. 08: § 5521. C.L. § 2904. CSA: C. 139, § 90. CRS 53: § 116-1-9. C.R.S. 1963: § 116-1-9.
ANNOTATION
This section exempts a railroad from the state sales tax with respect to sales of food and beverages sold by the railroad to passengers on its line. Dept. of Rev. v. Durango & Silverton Narrow Gauge R.R. Co., 989 P.2d 208 (Colo. App. 1999).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 40-20-109
What does Colorado Revised Statutes § 40-20-109 cover?
Section 40-20-109 ("Dining cars need no license.") 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 § 40-20-109?
A common citation format is "Colorado Revised Statutes § 40-20-109" (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 § 40-20-109 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.