us-co/statute/39/39-26-719 — Motor vehicles - tax preference performance statement - definitions

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us-co/statute/39/39-26-719 — Motor vehicles - tax preference performance statement - definitions - repeal · Axiom

(1) (a) Prior to January 1, 2025, and on and after August 1, 2025, but prior to January 1, 2029, there shall be exempt from taxation under the provisions of part 1 of this article 26 the sale of any motor vehicle, power source for any motor vehicle, or parts used for converting the power source for any motor vehicle, if:

(I) Repealed.

(II) For sales occurring on or after July 1, 2014:

(A) The gross vehicle weight rating of the motor vehicle is greater than twenty-six thousand pounds and if the power source or parts used for converting the power source are certified by the United States environmental protection agency as provided in the federal heavy-duty national program that includes new greenhouse gas emissions standards as established by the United States environmental protection agency; or

(B) The gross vehicle weight rating of the motor vehicle is greater than ten thousand pounds and if the motor vehicle, power source, or parts used for converting the power source meets the definition of a category 4, 4 A, 4 B, 4 C, 7, or 7 A truck as defined in section 39-22-516.8.

(b)For purposes of this subsection (1), unless the context…∀ 1#

(b) For purposes of this subsection (1), unless the context otherwise requires:

(I) Motor vehicle means any self-propelled vehicle required to be licensed or subject to licensing for operation upon the highways of this state, including a vehicle that uses a hybrid propulsion system.

(II) Parts used for converting shall mean the wiring, fuel lines, engine coolant system, fuel storage containers, fuel control system, and other components associated with reducing the emissions characteristics of an engine or motor.

(III) Power source means the engine or motor and associated wiring, fuel lines, engine coolant system, fuel storage containers, and miscellaneous components.

(c)This subsection#

(1.5) In accordance with section 39-21-304 (1), which requires each bill that creates a new tax expenditure or extends an expiring tax expenditure to include a tax preference performance statement as part of a statutory legislative declaration, the general assembly finds and declares that the purposes of the tax exemption provided in this section are, by providing an exemption from taxation pursuant to the provisions of part 1 or part 2 of this article 26:

(a) To provide tax relief for certain businesses and individuals, specifically businesses and individuals that purchase, store, use, or consume low-emitting heavy motor vehicles, power sources for such motor vehicles, or parts used for converting the power source of motor vehicles to a low-emitting power source; and

(b) To induce certain designated behavior by taxpayers, specifically the sale, purchase, storage, use, and consumption of low-emitting heavy motor vehicles, power sources for such motor vehicles, and parts used for converting the power sources of motor vehicles to a low-emitting power source.

(2) The following shall be exempt from taxation under the provisions of part 2 of this article 26:

(a) The storage, use, or consumption of a motor vehicle, if the owner is or was, at the time of purchase, a nonresident of Colorado and the owner purchased the vehicle outside of this state for use outside this state and actually so used it for a substantial and primary purpose for which it was acquired and the owner registered, titled, and licensed said motor vehicle outside of Colorado.

(b) (I) Prior to January 1, 2025, and on and after August 1, 2025, but prior to January 1, 2029, the storage, use, or consumption of a motor vehicle, power source for a motor vehicle, and parts used for converting the power source of a motor vehicle, if:

(A) Repealed.

(B) For sales occurring on or after July 1, 2014, the gross vehicle weight rating of the motor vehicle is greater than twenty-six thousand pounds and if the power source or parts used for converting the power source are certified by the United States environmental protection agency as provided in the federal heavy-duty national program that includes new greenhouse gas emissions standards as established by the United States environmental protection agency; or

(C) For sales occurring on or after July 1, 2014, the gross vehicle weight rating of the motor vehicle is greater than ten thousand pounds and if the motor vehicle, power source, or parts used for converting the power source meets the definition of a category 4, 4 A, 4 B, 4 C, 7, or 7 A truck as defined in section 39-22-516.8.

(II) For purposes of this paragraph (b), unless the context otherwise requires:

(A) Motor vehicle means any self-propelled vehicle required to be licensed or subject to licensing for operation upon the highways of this state, including a vehicle that uses a hybrid propulsion system.

(B) Parts used for converting shall mean the wiring, fuel lines, engine coolant system, fuel storage containers, fuel control system, and other components associated with reducing the emissions characteristics of an engine or motor.

(C) Power source means the engine or motor and associated wiring, fuel lines, engine coolant system, fuel storage containers, and miscellaneous components.

(III) This subsection (2)(b) is repealed, effective January 1, 2034.

in view

Whole section

Encodings · 6

heavy_vehicle_weight_rating_thresholdCO 39 § 39-26-719 · parameter

39-26-719(1)(a)(II)(A)

name: heavy_vehicle_weight_rating_threshold
kind: parameter
dtype: Integer
source: 39-26-719(1)(a)(II)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: greater than twenty-six thousand pounds
versions:
  - effective_from: '2014-07-01'
    formula: '26000'

designated_truck_weight_rating_thresholdCO 39 § 39-26-719 · parameter

39-26-719(1)(a)(II)(B)

name: designated_truck_weight_rating_threshold
kind: parameter
dtype: Integer
source: 39-26-719(1)(a)(II)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: greater than ten thousand pounds
versions:
  - effective_from: '2014-07-01'
    formula: '10000'

motor_vehicle_as_definedCO 39 § 39-26-719 (b) · derived

39-26-719(b)

name: motor_vehicle_as_defined
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-719(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            Motor vehicle means any self-propelled vehicle required to be
            licensed or subject to licensing for operation upon the highways of
            this state
versions:
  - effective_from: '0001-01-01'
    formula: >-
      vehicle_is_self_propelled_and_required_or_subject_to_colorado_highway_licensing

low_emitting_heavy_item_sale_tax_exemptCO 39 § 39-26-719 · derived

39-26-719(1)(a)(II)

name: low_emitting_heavy_item_sale_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-719(1)(a)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            Prior to January 1, 2025, and on and after August 1, 2025, but prior
            to January 1, 2029
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            the gross vehicle weight rating of the motor vehicle is greater than
            twenty-six thousand pounds
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            greater than ten thousand pounds and if the motor vehicle, power
            source, or parts ... meets the definition of a category 4, 4 A, 4 B,
            4 C, 7, or 7 A truck
versions:
  - effective_from: '2014-07-01'
    formula: |-
      sale_occurs_during_statutory_exemption_period
      and (
        (item_is_motor_vehicle and motor_vehicle_as_defined)
        or item_is_power_source_for_motor_vehicle
        or item_is_parts_used_for_converting_motor_vehicle_power_source
      )
      and (
        (
          associated_motor_vehicle_gross_weight_rating > heavy_vehicle_weight_rating_threshold
          and power_source_or_conversion_parts_are_epa_certified_under_federal_heavy_duty_national_program
        )
        or (
          associated_motor_vehicle_gross_weight_rating > designated_truck_weight_rating_threshold
          and item_or_associated_motor_vehicle_is_designated_category_truck
        )
      )

nonresident_vehicle_use_tax_exemptCO 39 § 39-26-719 · derived

39-26-719(2)(a)

name: nonresident_vehicle_use_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-719(2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            the owner is or was, at the time of purchase, a nonresident of
            Colorado
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            purchased the vehicle outside of this state for use outside this
            state
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: actually so used it for a substantial and primary purpose
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            registered, titled, and licensed said motor vehicle outside of
            Colorado
versions:
  - effective_from: '0001-01-01'
    formula: >-
      motor_vehicle_as_defined

      and owner_was_nonresident_of_colorado_at_vehicle_purchase

      and vehicle_was_purchased_outside_colorado_for_use_outside_colorado

      and
      vehicle_was_actually_used_outside_colorado_for_substantial_and_primary_acquired_purpose

      and vehicle_was_registered_titled_and_licensed_outside_colorado

low_emitting_heavy_item_use_tax_exemptCO 39 § 39-26-719 · derived

39-26-719(2)(b)(I)

name: low_emitting_heavy_item_use_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-26-719(2)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            Prior to January 1, 2025, and on and after August 1, 2025, but prior
            to January 1, 2029
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: >-
            the gross vehicle weight rating of the motor vehicle is greater than
            twenty-six thousand pounds
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-719
          excerpt: meets the definition of a category 4, 4 A, 4 B, 4 C, 7, or 7 A truck
versions:
  - effective_from: '2014-07-01'
    formula: |-
      sale_occurs_during_statutory_exemption_period
      and (
        (item_is_motor_vehicle and motor_vehicle_as_defined)
        or item_is_power_source_for_motor_vehicle
        or item_is_parts_used_for_converting_motor_vehicle_power_source
      )
      and (
        (
          associated_motor_vehicle_gross_weight_rating > heavy_vehicle_weight_rating_threshold
          and power_source_or_conversion_parts_are_epa_certified_under_federal_heavy_duty_national_program
        )
        or (
          associated_motor_vehicle_gross_weight_rating > designated_truck_weight_rating_threshold
          and item_or_associated_motor_vehicle_is_designated_category_truck
        )
      )

▸rulespec code

Shown source

statutes/39/39-26-719.yaml

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Rules

heavy_vehicle_weight_rating_threshold

Parameter

source: 39-26-719(1)(a)(II)(A)

- name: heavy_vehicle_weight_rating_threshold
  kind: parameter
  dtype: Integer
  source: 39-26-719(1)(a)(II)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: greater than twenty-six thousand pounds
  versions:
    - effective_from: '2014-07-01'
      formula: '26000'

designated_truck_weight_rating_threshold

Parameter

source: 39-26-719(1)(a)(II)(B)

- name: designated_truck_weight_rating_threshold
  kind: parameter
  dtype: Integer
  source: 39-26-719(1)(a)(II)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: greater than ten thousand pounds
  versions:
    - effective_from: '2014-07-01'
      formula: '10000'

motor_vehicle_as_defined

Derived(b) in text ↖

source: 39-26-719(b)

- name: motor_vehicle_as_defined
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-719(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: >-
              Motor vehicle means any self-propelled vehicle required to be licensed or subject to
              licensing for operation upon the highways of this state
  versions:
    - effective_from: '0001-01-01'
      formula: vehicle_is_self_propelled_and_required_or_subject_to_colorado_highway_licensing

low_emitting_heavy_item_sale_tax_exempt

Derived

source: 39-26-719(1)(a)(II)

- name: low_emitting_heavy_item_sale_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-719(1)(a)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: >-
              Prior to January 1, 2025, and on and after August 1, 2025, but prior to January 1,
              2029
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: >-
              the gross vehicle weight rating of the motor vehicle is greater than twenty-six
              thousand pounds
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: >-
              greater than ten thousand pounds and if the motor vehicle, power source, or parts ...
              meets the definition of a category 4, 4 A, 4 B, 4 C, 7, or 7 A truck
  versions:
    - effective_from: '2014-07-01'
      formula: |-
        sale_occurs_during_statutory_exemption_period
        and (
          (item_is_motor_vehicle and motor_vehicle_as_defined)
          or item_is_power_source_for_motor_vehicle
          or item_is_parts_used_for_converting_motor_vehicle_power_source
        )
        and (
          (
            associated_motor_vehicle_gross_weight_rating > heavy_vehicle_weight_rating_threshold
            and power_source_or_conversion_parts_are_epa_certified_under_federal_heavy_duty_national_program
          )
          or (
            associated_motor_vehicle_gross_weight_rating > designated_truck_weight_rating_threshold
            and item_or_associated_motor_vehicle_is_designated_category_truck
          )
        )

nonresident_vehicle_use_tax_exempt

Derived

source: 39-26-719(2)(a)

- name: nonresident_vehicle_use_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-719(2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: the owner is or was, at the time of purchase, a nonresident of Colorado
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: purchased the vehicle outside of this state for use outside this state
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: actually so used it for a substantial and primary purpose
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: registered, titled, and licensed said motor vehicle outside of Colorado
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        motor_vehicle_as_defined
        and owner_was_nonresident_of_colorado_at_vehicle_purchase
        and vehicle_was_purchased_outside_colorado_for_use_outside_colorado
        and vehicle_was_actually_used_outside_colorado_for_substantial_and_primary_acquired_purpose
        and vehicle_was_registered_titled_and_licensed_outside_colorado

low_emitting_heavy_item_use_tax_exempt

Derived

source: 39-26-719(2)(b)(I)

- name: low_emitting_heavy_item_use_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-26-719(2)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: >-
              Prior to January 1, 2025, and on and after August 1, 2025, but prior to January 1,
              2029
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: >-
              the gross vehicle weight rating of the motor vehicle is greater than twenty-six
              thousand pounds
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-719
            excerpt: meets the definition of a category 4, 4 A, 4 B, 4 C, 7, or 7 A truck
  versions:
    - effective_from: '2014-07-01'
      formula: |-
        sale_occurs_during_statutory_exemption_period
        and (
          (item_is_motor_vehicle and motor_vehicle_as_defined)
          or item_is_power_source_for_motor_vehicle
          or item_is_parts_used_for_converting_motor_vehicle_power_source
        )
        and (
          (
            associated_motor_vehicle_gross_weight_rating > heavy_vehicle_weight_rating_threshold
            and power_source_or_conversion_parts_are_epa_certified_under_federal_heavy_duty_national_program
          )
          or (
            associated_motor_vehicle_gross_weight_rating > designated_truck_weight_rating_threshold
            and item_or_associated_motor_vehicle_is_designated_category_truck
          )
        )

▸citations (3)

References

This rule cites 3 other rules.

CO 39 § 39-22-516.8inferredCO › Statutes › Title 39 › § 39-22-516.8
CO 39 § 39-21-304 (1)inferredCO › Statutes › Title 39 › § 39-21-304 › (1)
CO 39 § 39-22-516.8inferredCO › Statutes › Title 39 › § 39-22-516.8