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2022 Colorado Code
Title 39 - Taxation
Article 26 - Sales and Use Tax
Part 2 - Use Tax
§ 39-26-201. Definitions
Universal Citation: CO Code § 39-26-201 (2022)
In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires:
- "Acquisition charges or costs" includes "purchase price", as defined in section 39-26-102 (7).
- "Person" means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.
- "Storage" or "storing" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.
Source: L. 37: p. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18.
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