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us-co/statute/39/39-30-106 — Sales and use tax - machinery and equipment exempted · Axiom

Sales and use tax - machinery and equipment exempted

3 rules

(1) (a) On or after July 1, 1995, purchases of machinery or machine tools, or parts thereof, and materials for the construction or repair of machinery or machine tools, in excess of five hundred dollars to be used solely and exclusively in an enterprise zone in manufacturing tangible personal property, for sale or profit, whether or not such purchases are capitalized or expensed, are exempt from taxation under article 26 of this title.

(b) The provisions of section 39-26-709 (1) shall govern the administration of this subsection (1), except to the extent that such section and this subsection (1) are inconsistent. For purposes of this section, in addition to the definition of manufacturing found in section 39-26-709 (1)(c)(III), manufacturing shall include refining, blasting, exploring, mining and mined land reclamation, quarrying for, processing and beneficiation, or otherwise extracting from the earth or from waste or stockpiles or from pits or banks any natural resource.

(2) Repealed.

in view

Whole section

Encodings · 3

enterprise_zone_manufacturing_purchase_minimumCO 39 § 39-30-106 · parameter

39-30-106(1)(a)

name: enterprise_zone_manufacturing_purchase_minimum
kind: parameter
dtype: Money
unit: USD
source: 39-30-106(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: in excess of five hundred dollars
versions:
  - effective_from: '1995-07-01'
    formula: '500'

listed_extractive_activity_is_manufacturingCO 39 § 39-30-106 · derived

39-30-106(1)(b)

name: listed_extractive_activity_is_manufacturing
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 39-30-106(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: >-
            manufacturing shall include refining, blasting, exploring, mining
            and mined land reclamation, quarrying for, processing and
            beneficiation, or otherwise extracting
versions:
  - effective_from: '0001-01-01'
    formula: >-
      purchase_use_is_refining_blasting_exploring_mining_or_mined_land_reclamation

      or purchase_use_is_quarrying_for_natural_resource

      or purchase_use_is_processing_or_beneficiation_of_natural_resource

      or purchase_use_is_otherwise_extracting_natural_resource

enterprise_zone_manufacturing_purchase_tax_exemption_appliesCO 39 § 39-30-106 · derived

39-30-106(1)(a)

name: enterprise_zone_manufacturing_purchase_tax_exemption_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 39-30-106(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: >-
            purchases of machinery or machine tools, or parts thereof, and
            materials for the construction or repair
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: in excess of five hundred dollars
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: >-
            used solely and exclusively in an enterprise zone in manufacturing
            tangible personal property, for sale or profit
versions:
  - effective_from: '1995-07-01'
    formula: |-
      purchase_is_machinery_machine_tool_part_or_construction_or_repair_material
      and purchase_amount > enterprise_zone_manufacturing_purchase_minimum
      and purchase_is_used_solely_and_exclusively_in_enterprise_zone
      and purchase_use_produces_tangible_personal_property_for_sale_or_profit
      and (
        purchase_use_is_manufacturing_other_than_listed_extractive_activity
        or listed_extractive_activity_is_manufacturing
      )

▸rulespec code

Shown source

statutes/39/39-30-106.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

enterprise_zone_manufacturing_purchase_minimum

Parameter

source: 39-30-106(1)(a)

- name: enterprise_zone_manufacturing_purchase_minimum
  kind: parameter
  dtype: Money
  unit: USD
  source: 39-30-106(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: in excess of five hundred dollars
  versions:
    - effective_from: '1995-07-01'
      formula: '500'

listed_extractive_activity_is_manufacturing

Derived

source: 39-30-106(1)(b)

- name: listed_extractive_activity_is_manufacturing
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 39-30-106(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: >-
              manufacturing shall include refining, blasting, exploring, mining and mined land
              reclamation, quarrying for, processing and beneficiation, or otherwise extracting
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        purchase_use_is_refining_blasting_exploring_mining_or_mined_land_reclamation
        or purchase_use_is_quarrying_for_natural_resource
        or purchase_use_is_processing_or_beneficiation_of_natural_resource
        or purchase_use_is_otherwise_extracting_natural_resource

enterprise_zone_manufacturing_purchase_tax_exemption_applies

Derived

source: 39-30-106(1)(a)

- name: enterprise_zone_manufacturing_purchase_tax_exemption_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 39-30-106(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: >-
              purchases of machinery or machine tools, or parts thereof, and materials for the
              construction or repair
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: in excess of five hundred dollars
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: >-
              used solely and exclusively in an enterprise zone in manufacturing tangible personal
              property, for sale or profit
  versions:
    - effective_from: '1995-07-01'
      formula: |-
        purchase_is_machinery_machine_tool_part_or_construction_or_repair_material
        and purchase_amount > enterprise_zone_manufacturing_purchase_minimum
        and purchase_is_used_solely_and_exclusively_in_enterprise_zone
        and purchase_use_produces_tangible_personal_property_for_sale_or_profit
        and (
          purchase_use_is_manufacturing_other_than_listed_extractive_activity
          or listed_extractive_activity_is_manufacturing
        )

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-709 (1)inferredCO › Statutes › Title 39 › § 39-26-709 › (1)
CO 39 § 39-26-709 (1)(c)(III)inferredCO › Statutes › Title 39 › § 39-26-709 › (1)(c)(III)

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Sales and use tax - machinery and equipment exempted

3 rules

Official source

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(2) Repealed.

in view

Whole section

Encodings · 3

enterprise_zone_manufacturing_purchase_minimumCO 39 § 39-30-106 · parameter

39-30-106(1)(a)

name: enterprise_zone_manufacturing_purchase_minimum
kind: parameter
dtype: Money
unit: USD
source: 39-30-106(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: in excess of five hundred dollars
versions:
  - effective_from: '1995-07-01'
    formula: '500'

listed_extractive_activity_is_manufacturingCO 39 § 39-30-106 · derived

39-30-106(1)(b)

name: listed_extractive_activity_is_manufacturing
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 39-30-106(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: definition
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: >-
            manufacturing shall include refining, blasting, exploring, mining
            and mined land reclamation, quarrying for, processing and
            beneficiation, or otherwise extracting
versions:
  - effective_from: '0001-01-01'
    formula: >-
      purchase_use_is_refining_blasting_exploring_mining_or_mined_land_reclamation

      or purchase_use_is_quarrying_for_natural_resource

      or purchase_use_is_processing_or_beneficiation_of_natural_resource

      or purchase_use_is_otherwise_extracting_natural_resource

enterprise_zone_manufacturing_purchase_tax_exemption_appliesCO 39 § 39-30-106 · derived

39-30-106(1)(a)

name: enterprise_zone_manufacturing_purchase_tax_exemption_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 39-30-106(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: >-
            purchases of machinery or machine tools, or parts thereof, and
            materials for the construction or repair
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: in excess of five hundred dollars
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-30-106
          excerpt: >-
            used solely and exclusively in an enterprise zone in manufacturing
            tangible personal property, for sale or profit
versions:
  - effective_from: '1995-07-01'
    formula: |-
      purchase_is_machinery_machine_tool_part_or_construction_or_repair_material
      and purchase_amount > enterprise_zone_manufacturing_purchase_minimum
      and purchase_is_used_solely_and_exclusively_in_enterprise_zone
      and purchase_use_produces_tangible_personal_property_for_sale_or_profit
      and (
        purchase_use_is_manufacturing_other_than_listed_extractive_activity
        or listed_extractive_activity_is_manufacturing
      )

▸rulespec code

Shown source

statutes/39/39-30-106.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

enterprise_zone_manufacturing_purchase_minimum

Parameter

source: 39-30-106(1)(a)

- name: enterprise_zone_manufacturing_purchase_minimum
  kind: parameter
  dtype: Money
  unit: USD
  source: 39-30-106(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: in excess of five hundred dollars
  versions:
    - effective_from: '1995-07-01'
      formula: '500'

listed_extractive_activity_is_manufacturing

Derived

source: 39-30-106(1)(b)

- name: listed_extractive_activity_is_manufacturing
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 39-30-106(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: >-
              manufacturing shall include refining, blasting, exploring, mining and mined land
              reclamation, quarrying for, processing and beneficiation, or otherwise extracting
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        purchase_use_is_refining_blasting_exploring_mining_or_mined_land_reclamation
        or purchase_use_is_quarrying_for_natural_resource
        or purchase_use_is_processing_or_beneficiation_of_natural_resource
        or purchase_use_is_otherwise_extracting_natural_resource

enterprise_zone_manufacturing_purchase_tax_exemption_applies

Derived

source: 39-30-106(1)(a)

- name: enterprise_zone_manufacturing_purchase_tax_exemption_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 39-30-106(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: >-
              purchases of machinery or machine tools, or parts thereof, and materials for the
              construction or repair
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: in excess of five hundred dollars
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-30-106
            excerpt: >-
              used solely and exclusively in an enterprise zone in manufacturing tangible personal
              property, for sale or profit
  versions:
    - effective_from: '1995-07-01'
      formula: |-
        purchase_is_machinery_machine_tool_part_or_construction_or_repair_material
        and purchase_amount > enterprise_zone_manufacturing_purchase_minimum
        and purchase_is_used_solely_and_exclusively_in_enterprise_zone
        and purchase_use_produces_tangible_personal_property_for_sale_or_profit
        and (
          purchase_use_is_manufacturing_other_than_listed_extractive_activity
          or listed_extractive_activity_is_manufacturing
        )

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-709 (1)inferredCO › Statutes › Title 39 › § 39-26-709 › (1)
CO 39 § 39-26-709 (1)(c)(III)inferredCO › Statutes › Title 39 › § 39-26-709 › (1)(c)(III)