Exemption

1 rule

The purchase price paid in consummation of the retail sale of any firearm, firearm precursor part, or ammunition to a peace officer or a law enforcement agency employing that peace officer or to an active duty member of the armed forces of the United States is exempt from taxation pursuant to this article 37.

in view

Whole section

Encodings · 1

purchase_price_exempt_from_article_37_taxationCO 39 § 39-37-105 · derived

C.R.S. 39-37-105

name: purchase_price_exempt_from_article_37_taxation
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: C.R.S. 39-37-105
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-37-105
versions:
  - effective_from: '0001-01-01'
    formula: |-
      payment_is_purchase_price_paid_in_consumation_of_retail_sale
      and retail_sale_is_of_firearm_firearm_precursor_part_or_ammunition
      and (
        purchaser_is_peace_officer
        or purchaser_is_law_enforcement_agency_employing_peace_officer
        or purchaser_is_active_duty_member_of_united_states_armed_forces
      )

▸rulespec code

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statutes/39/39-37-105.yaml

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Rules

purchase_price_exempt_from_article_37_taxation

Derived

source: C.R.S. 39-37-105

- name: purchase_price_exempt_from_article_37_taxation
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: C.R.S. 39-37-105
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-37-105
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        payment_is_purchase_price_paid_in_consumation_of_retail_sale
        and retail_sale_is_of_firearm_firearm_precursor_part_or_ammunition
        and (
          purchaser_is_peace_officer
          or purchaser_is_law_enforcement_agency_employing_peace_officer
          or purchaser_is_active_duty_member_of_united_states_armed_forces
        )

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