C.R.S.
Section 24-79-102
Limitation on sources of revenue
(1)
From May 1, 1998, to and including April 30, 2001, there shall be a temporary moratorium during which the state shall not impose, assess, or collect any tax, regulation, fee, or charge upon:(a)
The direct charges for provision of internet access services; or(b)
Any provider of internet access services as a means of collecting sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services.(1.5)
On and after April 30, 2001, the state shall not impose, assess, or collect any tax, regulation, fee, or charge upon:(a)
The direct charges for provision of internet access services, whether offered separately or as part of a package or bundle of services; or(b)
Any provider of internet access services as a means of collecting sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services.(2)
As used in this section:(a)
“Internet” means the international computer network consisting of federal and nonfederal, interoperable, packet-controlled, switched data networks.(b)
“Internet access services” means services that provide or enable computer access by multiple users to the internet, but shall not include that portion of packaged or bundled services providing phone or television cable services when the package or bundle includes the sale of internet access services.
Source:
Section 24-79-102 — Limitation on sources of revenue, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-24.pdf (accessed Oct. 20, 2023).
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