C.R.S. § 39-26-726: Medical marijuana - debilitating conditions and ability to purchase.

(1) All sales of medical marijuana to a patient who is determined to be indigent for purposes of waiving the fee required by section 25-1.5-106 are exempt from taxation under part 1 of this article 26. If the patient is determined to be indigent, the state health agency shall mark the patient's registry identification card as such and the patient shall present the card to the licensed medical marijuana center to receive the tax exemption.

(2) On or after July 1, 2025, all sales of medical marijuana to an individual who presents a valid electronic benefits transfer card or other form of identification used to receive state or federal benefits at the time of sale to a licensed medical marijuana center are exempt from taxation under part 1 of this article 26.