C.R.S.
Section 23-64-104
Exemptions
(1)
The following educational institutions and educational services are exempt from this article 64:(a)
A public school or public educational institution funded wholly or in part by a local school district or school districts or by direct appropriation from the state to a school, public educational institution, or board;(b)
A nonprofit school owned, controlled, operated, and maintained by a bona fide parochial or denominational institution exempt from general property taxation under the laws of this state;(c)
A school offering education solely avocational, supplementary, or ancillary in nature;(d)
A college or university that:(I)
Confers four-year baccalaureate or higher degrees; and(II)
Offers programs or courses in this state, the majority of which are not occupational in nature, as defined by the division, or are at the graduate level;(e)
A private school providing a basic academic education comparable to that provided in public elementary and secondary schools of this state;(f)
A school offering only educational services for which no money or other consideration is paid;(g)
A school offering only educational services to an employer for the training of its employees;(h)
Education offered by a bona fide trade, business, professional, or fraternal organization that primarily benefits the organization’s membership or mission;(i)
Educational services offered by an employer for the training of its own employees;(j)
Apprenticeship training registered pursuant to state or federal law;(k)
Educational services offered by an approved school that:(I)
Do not require the payment of money or other consideration;(II)
Are avocational, supplementary, or ancillary in nature; or(III)
Are offered only to an employer for the training and preparation of his or her employees;(l)
Nurse aide training programs approved pursuant to section 12-255-118.5 (1);(m)
Flight schools that are approved and regulated by the federal aviation administration;(n)
A private educational institution that is accredited by an agency recognized by the United States department of education, that confers post-graduate degrees, and that offers programs or courses that are not defined as occupational education pursuant to section 23-64-103 (17);(o)
A continuing professional education program that meets the requirements for maintaining or renewing a professional license issued by a Colorado state professional licensing entity so long as the continuing professional education program or the organization that provides the program is approved by the Colorado state professional licensing entity either before or after a licensee attends the program. To qualify for the exemption created in this subsection (1)(o), a continuing professional education program must be consistent with the purposes or requirements of the organization that provides the program.(p)
Yoga teacher training courses, programs, and schools; and(q)
Training of guides, trip leaders, and guide instructors by river outfitters licensed pursuant to section 33-32-104.(2)
An educational institution or educational service described in subsection (1) of this section may waive its exempt status in order to apply for authorization to operate a private occupational school pursuant to this article 64 by submitting the waiver in writing to the board. The following applies to an educational institution or educational service that waives its exempt status:(a)
An educational institution’s or educational service’s waiver of its exempt status does not guarantee the approval of the educational institution or educational service as a private occupational school, and an educational institution or educational service that waives exempt status pursuant to this subsection (2) must apply for a certificate of approval as described in section 23-64-114; and(b)
Upon the issuance of a certificate of approval pursuant to section 23-64-115, the educational institution or educational service submits to all applicable provisions of this article 64 and any rules promulgated in association with this article 64 for the full term of the certificate of approval.
Source:
Section 23-64-104 — Exemptions, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-23.pdf
(accessed Oct. 20, 2023).