C.R.S. Section 7-49.5-106
Taxation of merchandise

Freeport merchandise and stocks of merchandise as defined in section 39-1-102 (15), C.R.S., brought as foreign merchandise into a foreign-trade zone, established pursuant to a grant of privilege under this article, are exempt from taxation by the state of Colorado or any political subdivision thereof to the extent that such taxation is inhibited by provisions of the United States constitution or law enacted thereunder pertaining to goods in international commerce.

Source: Section 7-49.5-106 — Taxation of merchandise, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-07.­pdf (accessed May 26, 2025).

Current through Fall 2025

§ 7-49.5-106. Taxation of merchandise's source at colorado​.gov