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us-co/statute/39/39-26-720 — Bingo equipment · Axiom

Bingo equipment

2 rules

(1) All sales of equipment, as defined in section 24-21-602 (16), to a bingo-raffle licensee, as defined in section 24-21-602 (3), are exempt from taxation under part 1 of this article 26.

(2) The storage, use, or consumption of equipment, as defined in section 24-21-602 (16), by a bingo-raffle licensee, as defined in section 24-21-602 (3), is exempt from taxation under part 2 of this article 26.

in view

Whole section

Encodings · 2

sale_of_equipment_to_bingo_raffle_licensee_is_sales_tax_exemptCO 39 § 39-26-720 · derived

Colo. Rev. Stat. § 39-26-720(1)

name: sale_of_equipment_to_bingo_raffle_licensee_is_sales_tax_exempt
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-720(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-720
versions:
  - effective_from: '0001-01-01'
    formula: |-
      sale_is_of_equipment
      and sale_is_to_bingo_raffle_licensee

bingo_raffle_licensee_equipment_use_is_use_tax_exemptCO 39 § 39-26-720 · derived

Colo. Rev. Stat. § 39-26-720(2)

name: bingo_raffle_licensee_equipment_use_is_use_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-720(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-720
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_equipment
      and asset_is_stored_used_or_consumed_by_bingo_raffle_licensee

▸rulespec code

Shown source

statutes/39/39-26-720.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

sale_of_equipment_to_bingo_raffle_licensee_is_sales_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-26-720(1)

- name: sale_of_equipment_to_bingo_raffle_licensee_is_sales_tax_exempt
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-720(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-720
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sale_is_of_equipment
        and sale_is_to_bingo_raffle_licensee

bingo_raffle_licensee_equipment_use_is_use_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-26-720(2)

- name: bingo_raffle_licensee_equipment_use_is_use_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-720(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-720
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_equipment
        and asset_is_stored_used_or_consumed_by_bingo_raffle_licensee

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 24-21-602 (16)inferredCO › Statutes › Title 39 › § 24-21-602 › (16)
CO 39 § 24-21-602 (3)inferredCO › Statutes › Title 39 › § 24-21-602 › (3)
CO 39 § 24-21-602 (16)inferredCO › Statutes › Title 39 › § 24-21-602 › (16)
CO 39 § 24-21-602 (3)inferredCO › Statutes › Title 39 › § 24-21-602 › (3)

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Bingo equipment

2 rules

Official source

graph ↗build calculator ↗

(1) All sales of equipment, as defined in section 24-21-602 (16), to a bingo-raffle licensee, as defined in section 24-21-602 (3), are exempt from taxation under part 1 of this article 26.

in view

Whole section

Encodings · 2

sale_of_equipment_to_bingo_raffle_licensee_is_sales_tax_exemptCO 39 § 39-26-720 · derived

Colo. Rev. Stat. § 39-26-720(1)

name: sale_of_equipment_to_bingo_raffle_licensee_is_sales_tax_exempt
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-720(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-720
versions:
  - effective_from: '0001-01-01'
    formula: |-
      sale_is_of_equipment
      and sale_is_to_bingo_raffle_licensee

bingo_raffle_licensee_equipment_use_is_use_tax_exemptCO 39 § 39-26-720 · derived

Colo. Rev. Stat. § 39-26-720(2)

name: bingo_raffle_licensee_equipment_use_is_use_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-26-720(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-26-720
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_equipment
      and asset_is_stored_used_or_consumed_by_bingo_raffle_licensee

▸rulespec code

Shown source

statutes/39/39-26-720.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

sale_of_equipment_to_bingo_raffle_licensee_is_sales_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-26-720(1)

- name: sale_of_equipment_to_bingo_raffle_licensee_is_sales_tax_exempt
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-720(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-720
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        sale_is_of_equipment
        and sale_is_to_bingo_raffle_licensee

bingo_raffle_licensee_equipment_use_is_use_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-26-720(2)

- name: bingo_raffle_licensee_equipment_use_is_use_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-26-720(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-26-720
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_equipment
        and asset_is_stored_used_or_consumed_by_bingo_raffle_licensee

▸citations (4)

References

This rule cites 4 other rules.

CO 39 § 24-21-602 (16)inferredCO › Statutes › Title 39 › § 24-21-602 › (16)
CO 39 § 24-21-602 (3)inferredCO › Statutes › Title 39 › § 24-21-602 › (3)
CO 39 § 24-21-602 (16)inferredCO › Statutes › Title 39 › § 24-21-602 › (16)
CO 39 § 24-21-602 (3)inferredCO › Statutes › Title 39 › § 24-21-602 › (3)