C.R.S. Section 39-26-717
Drugs and medical and therapeutic devices

  • legislative declaration
  • definitions
  • repeal

(1)

As used in this section, unless the context otherwise requires:

(a)

Intentionally left blank —Ed.

(I)

“Durable medical equipment” means equipment, including repair and replacement parts for such equipment, dispensed pursuant to a prescription order, that:

(A)

Can withstand repeated use;

(B)

Is primarily and customarily used to serve a medical purpose;

(C)

Is generally not useful to a person in the absence of illness or injury; and

(D)

Is not worn in or on the body.

(II)

“Durable medical equipment” includes hospital beds, intravenous poles and pumps, trapeze bars, toileting aids, bath and shower aids, standing aids, adaptive car seats, communication devices, and any related accessories for such items.

(a.5)

“Incontinence products and diapers” means absorbent cloth or disposable products worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements.

(b)

Intentionally left blank —Ed.

(I)

“Mobility enhancing equipment” means equipment, including repair and replacement parts for such equipment, dispensed pursuant to a prescription order, that:

(A)

Is primarily and customarily used to provide or increase the ability to move from one place to another;

(B)

Is appropriate for use in a home, in a person’s community, or in a motor vehicle;

(C)

Is not generally used by persons with normal mobility; and

(D)

Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

(II)

“Mobility enhancing equipment” includes wheelchairs and wheelchair components or accessories, walking aids such as crutches, canes, or walkers, grab bars, trapeze bars, lift chairs, patient lifts, motorized carts, scooters, controls that are installed on motor vehicles, and any related accessories for such items.

(b.5)

“Period products” means consumer products used to manage menstruation.

(c)

“Practitioner” has the same meaning as set forth in section 12-280-103 (40).

(d)

“Prescription” has the same meaning as set forth in section 12-280-103 (41).

(e)

For purposes of subsections (1)(a)(I), (1)(b)(I), (2)(g), (2)(h), and (2)(i) of this section, “prescription order” means any order for a prescription that:

(I)

Intentionally left blank —Ed.

(A)

Is in writing, dated, and signed by a practitioner; or

(B)

Is given orally by a practitioner and immediately reduced to writing by the pharmacist or pharmacy intern, or by a representative of a business licensed to sell items described in subsection (2)(g), (2)(h), (2)(i), or (2)(j) of this section so long as such prescription order is also followed by an electronic submission of the prescription order to the business; and

(II)

Specifying the name and address of the person for whom an item described in subsection (2)(g), (2)(h), (2)(i), or (2)(j) of this section is prescribed and directions, if any, to be included with such item.

(2)

The following are exempt from taxation under part 1 of this article 26:

(a)

All sales of prescription drugs dispensed in accordance with a prescription by a practitioner or furnished by a practitioner as part of professional services provided to a patient or client;

(b)

All sales of insulin in all its forms dispensed pursuant to the direction of a practitioner;

(c)

All sales of glucose useable for treatment of insulin reactions;

(d)

All sales of urine- and blood-testing kits and materials;

(e)

All sales of insulin measuring and injecting devices, including hypodermic syringes and needles;

(f)

All sales of prosthetic devices;

(g)

All sales of oxygen delivery equipment and disposable medical supplies related to oxygen delivery dispensed pursuant to a prescription order;

(h)

All sales of medical, feeding, and disposable supplies, including any related accessories, for incontinence, infusion, enteral nutrition, ostomy, urology, diabetic care, and wound care dispensed pursuant to a prescription order;

(i)

All sales of equipment and related accessories for sleep therapy, inhalation therapy, and electrotherapy dispensed pursuant to a prescription order;

(j)

All sales of durable medical equipment and mobility enhancing equipment;

(k)

All sales of nonprescription drugs or materials when furnished by a practitioner as part of professional services provided to a patient;

(l)

All sales of corrective eyeglasses, contact lenses, or hearing aids; and

(m)

Intentionally left blank —Ed.

(I)

All sales of period products purchased on and after January 1, 2023.

(II)

In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that:

(A)

The general legislative purpose of the exemption allowed by this subsection (2)(m) is to provide tax relief for certain individuals;

(B)

The specific legislative purpose of the exemption allowed by this subsection (2)(m) is to increase the affordability of period products and to redress the inequitable burden that the imposition of sales tax places on millions of women in Colorado for whom such products are essential; and

(C)

In order to allow the general assembly and the state auditor to measure the effectiveness of the exemption, the state auditor shall identify available data sources and estimate the savings that the exemption provides to taxpayers in Colorado for whom period products are essential during the state auditor’s evaluation of the exemption pursuant to section 39-21-305.

(III)

Notwithstanding section 39-21-304 (4), the exemption in this subsection (2)(m) continues indefinitely.

(n)

Intentionally left blank —Ed.

(I)

All sales of incontinence products and diapers purchased on and after January 1, 2023.

(II)

In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly hereby finds and declares that:

(A)

The general legislative purpose of the exemption allowed by this subsection (2)(n) is to provide tax relief for certain individuals;

(B)

The specific legislative purpose of the exemption allowed by this subsection (2)(n) is to increase the affordability of incontinence products and diapers and to redress the inequitable burden that the imposition of sales tax places on millions of parents, individuals caring for infants and young children, and other users of incontinence products in Colorado for whom such products are essential; and

(C)

In order to allow the general assembly and the state auditor to measure the effectiveness of the credit, the state auditor shall identify available data sources and estimate the savings the exemption provides to taxpayers in Colorado for whom incontinence products and diapers are essential during the state auditor’s evaluation of the exemption pursuant to section 39-21-305.

(III)

Notwithstanding section 39-21-304 (4), the exemption in this subsection (2)(n) continues indefinitely.

(3)

The storage, use, or consumption of any item that is exempt from sales tax by operation of subsection (2) of this section is exempt from taxation under the provisions of part 2 of this article 26.

Source: Section 39-26-717 — Drugs and medical and therapeutic devices - legislative declaration - definitions - repeal, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑26‑101
Short title 39‑26‑102
Definitions 39‑26‑102.5
Change of references from “Internal Revenue Code of 1954” to “Internal Revenue Code of 1986” 39‑26‑103
Licenses - fee - revocation - definition 39‑26‑103.5
Qualified purchaser - direct payment permit number - qualifications 39‑26‑104
Property and services taxed - definitions 39‑26‑105
Vendor liable for tax - definitions - repeal 39‑26‑105.2
Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - definition 39‑26‑105.3
Remittance of tax - electronic database - vendor held harmless - repeal 39‑26‑105.4
Remittance of tax - determination of address - dealer held harmless 39‑26‑105.5
Remittance of sales taxes - electronic funds transfers 39‑26‑106
Schedule of sales tax 39‑26‑107
Rules and regulations 39‑26‑108
Tax cannot be absorbed 39‑26‑109
Reports of vendor 39‑26‑111
Credit sales 39‑26‑112
Excess tax - remittance - repeal 39‑26‑113
Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - definition 39‑26‑113.5
Refund of state sales taxes for vehicles used in interstate commerce - fund 39‑26‑115
Deficiency due to negligence 39‑26‑116
Record of sales 39‑26‑117
Tax lien - exemption from lien 39‑26‑118
Recovery of taxes, penalty, and interest - repeal 39‑26‑119
License and tax additional 39‑26‑120
False or fraudulent return, statement - penalty 39‑26‑121
Penalty 39‑26‑122
Administration 39‑26‑122.5
Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration 39‑26‑123
Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions 39‑26‑124
Applicability to banks 39‑26‑125
Limitations 39‑26‑126
Legislative finding as to revenues for old age pension fund 39‑26‑127
Legislation modifying the state sales tax base - no impact on local government sales tax bases - no expansion of local authority to levy sales tax 39‑26‑128
Uniform sales and use tax base - definition 39‑26‑129
Refund for property used in rural broadband service - legislative declaration - definitions 39‑26‑201
Definitions 39‑26‑202
Authorization of tax 39‑26‑204
Periodic return - collection 39‑26‑204.5
Remittance of tax - electronic database - retailer held harmless - repeal 39‑26‑204.6
Remittance of tax - determination of address - motor vehicle dealer held harmless 39‑26‑205
Tax constitutes lien - exemption from lien 39‑26‑206
Failure to make return 39‑26‑207
Penalty interest on unpaid tax 39‑26‑208
Collection of use tax - motor vehicles 39‑26‑209
Rules and regulations 39‑26‑210
Limitations 39‑26‑211
Applicability to banks 39‑26‑212
Legislation modifying the state use tax base - no impact on local government use tax bases - no expansion of local authority to levy use tax 39‑26‑401
Definitions 39‑26‑402
Refund of state sales and use tax for biotechnology - application requirements and procedures 39‑26‑701
Definitions 39‑26‑702
Department of revenue - rules 39‑26‑703
Disputes and refunds - repeal 39‑26‑704
Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property 39‑26‑705
Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods 39‑26‑706
Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins 39‑26‑707
Food, meals, beverages, and packaging - definitions 39‑26‑708
Construction and building materials - legislative declaration - definition 39‑26‑709
Machinery and machine tools - definitions 39‑26‑710
Railroads - construction and building materials - tangible personal property - work equipment - rolling stock 39‑26‑711
Aircraft - tangible personal property 39‑26‑711.5
Aircraft - use outside state 39‑26‑711.8
Aircraft - use outside state - on-demand air carriers 39‑26‑711.9
Historic aircraft on loan for public display - definition 39‑26‑712
Trailers and trucks 39‑26‑713
Tangible personal property 39‑26‑714
Vending machines - definitions 39‑26‑715
Fuel and oil - definitions 39‑26‑716
Agriculture and livestock - special fuels - definitions 39‑26‑717
Drugs and medical and therapeutic devices - legislative declaration - definitions - repeal 39‑26‑718
Charitable organizations - association or organization of parents and teachers of public school students 39‑26‑719
Motor vehicles 39‑26‑720
Bingo equipment 39‑26‑721
Manufactured homes and tiny homes 39‑26‑723
Colorado wood products - repeal 39‑26‑724
Components used to produce energy from a renewable energy source - definitions 39‑26‑725
Sales related to a school - definitions 39‑26‑726
Medical marijuana - debilitating conditions and ability to purchase 39‑26‑727
Tribal exemption - motor vehicles - partial interest - definition - legislative declaration 39‑26‑728
Property for use in space flight - definitions 39‑26‑729
Retail sales of marijuana 39‑26‑730
Sales and use tax exemption forms - simplification - legislative declaration 39‑26‑731
Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal 39‑26‑732
Heat pump systems - tax preference performance statement - legislative declaration - definitions - repeal 39‑26‑733
Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal 39‑26‑734
Rebuilding from declared wildfire disaster - tax preference performance statement - legislative declaration - definitions - repeal 39‑26‑801
Legislative declaration 39‑26‑802
Sales and use tax simplification task force - creation 39‑26‑802.5
Sales and use tax simplification - request for information 39‑26‑802.7
Electronic sales and use tax simplification system - sourcing method - implementation - legislative intent - definitions 39‑26‑802.9
Retailers without physical presence or with only incidental physical presence in local taxing jurisdictions - streamlined application process and no fee for local general business license - legislative declaration - definitions 39‑26‑803
Gifts, grants, or donations 39‑26‑804
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-26-717’s source at colorado​.gov