C.R.S. § 39-26-720: Bingo equipment.

(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.