{"data":{"id":"us-co/c.r.s.-39-26-201","jurisdiction":"us-co","citation":"C.R.S. § 39-26-201","heading":"Definitions.","body":"In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires:\n\n(1) \"Acquisition charges or costs\" includes \"purchase price\", as defined in section 39-26-102 (7).\n\n(2) \"Person\" means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.\n\n(3) \"Storage\" or \"storing\" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 2 - USE TAX"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"634212390bf7fd6f8655d6d3ca1fc0dca9d39845948b3ef0e317c1423cd49542","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-129","next":"us-co/c.r.s.-39-26-202"},"notice":"GroundRules: Original legal text. Not legal advice."}