Sec. 4-2-140. Exemptions from sales tax.
The tax levied by Section 4-2-110 shall not apply to the following:
(1) Automotive vehicles sold to nonresidents of the Town for registration outside the Town.
(2) Tangible personal property when both of the following conditions exist:
(a) The sales are to individuals who reside or businesses which are located outside the Town, and
(b) The articles purchased are delivered to the purchaser outside the Town by common carrier, by the conveyance of the seller or by mail, and such articles delivered are used outside the Town.
(3) The sale and purchase of medical supplies, prescription drugs for animals and therapeutic devices.
(4) Cigarettes.
(5) All direct sales to charitable organizations in the conduct of their regular charitable functions and activities, when billed to and paid for by the charitable organization.
(6) All sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration or repair of structures, highways, roads, streets and other public works owned or used by charitable organizations in the conduct of their regular charitable functions and activities.
(7) All direct sales to the United States Government, the State, its departments or institutions and the political subdivisions thereof in their governmental capacities only, when billed to and paid for by the governmental entity.
(8) All sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration or repair of structures, highways, roads, streets and other public works owned or used by the United States Government, the State, its departments and institutions or the political subdivisions thereof in their governmental capacities only.
(9) All sales which the Town is prohibited from taxing under the Constitution or laws of the United States, or the Constitution or laws of the State.
(10) All sales of construction and building materials to a common carrier by rail operating in interstate or foreign commerce for use by such common carrier in construction and maintenance of its railroad tracks.
(11) Motor fuel upon which there has been accrued or paid either gasoline tax or special fuel tax, required by Article 27 of Title 39, C.R.S., and which is not subject to refund.
(12) Meat cattle, sheep, lambs, fish for stock purposes, swine and goats; mares and stallions for breeding purposes.
(13) Feed for livestock or poultry, seeds and orchard trees when such products are to be used in the commercial production of livestock or crops.
(14) All wholesale sales.
(15) Tangible personal property sold to a person engaged in manufacturing or processing for sale when the product being manufactured or processed is transformed in fact by the addition of the property, and such property becomes a consistent part of the finished product.
(16) Exempt commercial packaging materials.
(17) Newsprint and preprinted newspaper supplements which become attached to, or inserted in and distributed with, newspapers.
(18) Newsprint and printer’s ink for use by publishers and commercial printers.
(19) Tangible personal property sold for rental or leasing inventory, including but not limited to coin-operated devices, provided that such property is not otherwise used except for customer demonstration or display.
(20) Labor sold with tangible personal property, if such labor is stated separately on the invoice from the tangible personal property sold; except that manufacturing or fabricating or other processing labor is never exempt.
(21) Construction materials, if the purchaser of such materials presents to the retailer a building permit which evidences that a use tax on such materials has been paid or is required to be paid to the Town or any other municipality.
(22) Tangible personal property sold through coin-operated devices for a price of fifteen cents ($0.15) or less.
(23) All sales of aircraft used or purchased for use in interstate commerce by a commercial airline.
(24) Forty-eight percent (48%) of the purchase price of factory-built housing, as such housing is defined in Section 24-32-703(3), C.R.S., shall be exempt from taxation under this Article.
(25) The sale of recreation services, but not equipment.
(26) If the charitable organization conducts sales of tangible personal property or concessions for a total of 12 days or less, whether consecutive or not, during a calendar year and the funds raised by the charitable organization through these sales are retained by the organization to be used in the course of the organization’s charitable service, and the net proceeds from all of these events do not exceed $25,000 in that calendar year, the sales are not subject to sales tax. [Net proceeds is total gross events receipt(s) less expenses attributable to the event(s).] (Ord. 1263, 2007; Ord. 1388, 2013)