Aircraft - tangible personal property

C.R.S. § 39-26-711
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
39-26-711. Aircraft - tangible personal property. (1) The following shall be exempt from taxation under the provisions of part 1 of this article: (a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and (b) The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft. (2) The following shall be exempt from taxation under the provisions of part 2 of this article: (a) Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and (b) The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-26-711Fetched: 10/6/2026

Starting a business in Colorado? Colorado LLC guide: costs and requirements