loading…

us-co/statute/39/39-26-705 — Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods · Axiom

Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods

3 rules

(1) The storage, use, or consumption of printers ink and newsprint shall be exempt from taxation under the provisions of part 2 of this article.

(2) There shall be exempt from taxation under the provisions of part 2 of this article the storage, use, or consumption of manufactured goods, including, but not limited to, high technology goods, donated by the manufacturer of such goods to the United States government; the state of Colorado or any department, institution, or political subdivision thereof; or any organization exempt from federal income taxes pursuant to section 501 (c)(3) of the Internal Revenue Code of 1986, as amended, to the extent that the aggregate value of all such goods included in a single donation exceeds one thousand dollars.

in view

Whole section

Encodings · 3

single_donation_aggregate_value_exemption_thresholdCO 39 § 39-26-705 · parameter

Colo. Rev. Stat. § 39-26-705(2)

name: single_donation_aggregate_value_exemption_threshold
kind: parameter
dtype: Money
unit: USD
source: Colo. Rev. Stat. § 39-26-705(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: >-
            aggregate value of all such goods included in a single donation
            exceeds one thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: '1000'

printers_ink_and_newsprint_tax_exemption_appliesCO 39 § 39-26-705 · derived

Colo. Rev. Stat. § 39-26-705(1)

name: printers_ink_and_newsprint_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-705(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: >-
            storage, use, or consumption of printers ink and newsprint shall be
            exempt
versions:
  - effective_from: '0001-01-01'
    formula: stored_used_or_consumed_asset_is_printers_ink_or_newsprint

manufacturer_donated_goods_tax_exemption_appliesCO 39 § 39-26-705 · derived

Colo. Rev. Stat. § 39-26-705(2)

name: manufacturer_donated_goods_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-705(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: manufactured goods ... donated by the manufacturer
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: >-
            United States government; the state of Colorado ...; or any
            organization exempt from federal income taxes pursuant to section
            501(c)(3)
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: >-
            aggregate value of all such goods included in a single donation
            exceeds one thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: >-
      asset_is_manufactured_good

      and asset_was_donated_by_its_manufacturer

      and (
        donation_recipient_is_united_states_government
        or donation_recipient_is_colorado_government_or_political_subdivision
        or donation_recipient_is_section_501_c_3_organization
      )

      and aggregate_value_of_manufactured_goods_in_single_donation >
      single_donation_aggregate_value_exemption_threshold

▸rulespec code

Shown source

statutes/39/39-26-705.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

single_donation_aggregate_value_exemption_threshold

Parameter

source: Colo. Rev. Stat. § 39-26-705(2)

- name: single_donation_aggregate_value_exemption_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: Colo. Rev. Stat. § 39-26-705(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: >-
              aggregate value of all such goods included in a single donation exceeds one thousand
              dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '1000'

printers_ink_and_newsprint_tax_exemption_applies

Derived

source: Colo. Rev. Stat. § 39-26-705(1)

- name: printers_ink_and_newsprint_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-705(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: storage, use, or consumption of printers ink and newsprint shall be exempt
  versions:
    - effective_from: '0001-01-01'
      formula: stored_used_or_consumed_asset_is_printers_ink_or_newsprint

manufacturer_donated_goods_tax_exemption_applies

Derived

source: Colo. Rev. Stat. § 39-26-705(2)

- name: manufacturer_donated_goods_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-705(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: manufactured goods ... donated by the manufacturer
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: >-
              United States government; the state of Colorado ...; or any organization exempt from
              federal income taxes pursuant to section 501(c)(3)
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: >-
              aggregate value of all such goods included in a single donation exceeds one thousand
              dollars
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        asset_is_manufactured_good

        and asset_was_donated_by_its_manufacturer

        and (
          donation_recipient_is_united_states_government
          or donation_recipient_is_colorado_government_or_political_subdivision
          or donation_recipient_is_section_501_c_3_organization
        )

        and aggregate_value_of_manufactured_goods_in_single_donation >
        single_donation_aggregate_value_exemption_threshold

loading…

Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods

3 rules

Official source

graph ↗build calculator ↗

(1) The storage, use, or consumption of printers ink and newsprint shall be exempt from taxation under the provisions of part 2 of this article.

in view

Whole section

Encodings · 3

single_donation_aggregate_value_exemption_thresholdCO 39 § 39-26-705 · parameter

Colo. Rev. Stat. § 39-26-705(2)

name: single_donation_aggregate_value_exemption_threshold
kind: parameter
dtype: Money
unit: USD
source: Colo. Rev. Stat. § 39-26-705(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: >-
            aggregate value of all such goods included in a single donation
            exceeds one thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: '1000'

printers_ink_and_newsprint_tax_exemption_appliesCO 39 § 39-26-705 · derived

Colo. Rev. Stat. § 39-26-705(1)

name: printers_ink_and_newsprint_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-705(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: >-
            storage, use, or consumption of printers ink and newsprint shall be
            exempt
versions:
  - effective_from: '0001-01-01'
    formula: stored_used_or_consumed_asset_is_printers_ink_or_newsprint

manufacturer_donated_goods_tax_exemption_appliesCO 39 § 39-26-705 · derived

Colo. Rev. Stat. § 39-26-705(2)

name: manufacturer_donated_goods_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-705(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: manufactured goods ... donated by the manufacturer
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: >-
            United States government; the state of Colorado ...; or any
            organization exempt from federal income taxes pursuant to section
            501(c)(3)
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-705
          excerpt: >-
            aggregate value of all such goods included in a single donation
            exceeds one thousand dollars
versions:
  - effective_from: '0001-01-01'
    formula: >-
      asset_is_manufactured_good

      and asset_was_donated_by_its_manufacturer

      and (
        donation_recipient_is_united_states_government
        or donation_recipient_is_colorado_government_or_political_subdivision
        or donation_recipient_is_section_501_c_3_organization
      )

      and aggregate_value_of_manufactured_goods_in_single_donation >
      single_donation_aggregate_value_exemption_threshold

▸rulespec code

Shown source

statutes/39/39-26-705.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

single_donation_aggregate_value_exemption_threshold

Parameter

source: Colo. Rev. Stat. § 39-26-705(2)

- name: single_donation_aggregate_value_exemption_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: Colo. Rev. Stat. § 39-26-705(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: >-
              aggregate value of all such goods included in a single donation exceeds one thousand
              dollars
  versions:
    - effective_from: '0001-01-01'
      formula: '1000'

printers_ink_and_newsprint_tax_exemption_applies

Derived

source: Colo. Rev. Stat. § 39-26-705(1)

- name: printers_ink_and_newsprint_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-705(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: storage, use, or consumption of printers ink and newsprint shall be exempt
  versions:
    - effective_from: '0001-01-01'
      formula: stored_used_or_consumed_asset_is_printers_ink_or_newsprint

manufacturer_donated_goods_tax_exemption_applies

Derived

source: Colo. Rev. Stat. § 39-26-705(2)

- name: manufacturer_donated_goods_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-705(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: manufactured goods ... donated by the manufacturer
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: >-
              United States government; the state of Colorado ...; or any organization exempt from
              federal income taxes pursuant to section 501(c)(3)
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-705
            excerpt: >-
              aggregate value of all such goods included in a single donation exceeds one thousand
              dollars
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        asset_is_manufactured_good

        and asset_was_donated_by_its_manufacturer

        and (
          donation_recipient_is_united_states_government
          or donation_recipient_is_colorado_government_or_political_subdivision
          or donation_recipient_is_section_501_c_3_organization
        )

        and aggregate_value_of_manufactured_goods_in_single_donation >
        single_donation_aggregate_value_exemption_threshold