{"data":{"id":"us-co/c.r.s.-39-26-701","jurisdiction":"us-co","citation":"C.R.S. § 39-26-701","heading":"Definitions.","body":"In addition to the definitions in section 39-26-102, as used in this part 7, unless the context otherwise requires:\n\n(1) \"Destination management company\" means a person that:\n\n(a) Is primarily engaged in the business of providing or arranging for the provision of at least six destination management services in Colorado;\n\n(b) Has at least three full-time employees; and\n\n(c) Does not prepare or serve beverages, meals, or other food products and does not own or operate a venue at which destination management services are provided, either directly or through a financial interest in another person.\n\n(2) \"Destination management services\" means:\n\n(a) Booking and managing entertainers;\n\n(b) Coordinating tours or recreational activities;\n\n(c) Organizing meeting, conference, or event registration;\n\n(d) Staffing meetings, conferences, transportation, or other events;\n\n(e) Event management;\n\n(f) Catering or meal coordination;\n\n(g) Providing shuttle system services, including vehicle staging, radio communications, signage, and routing services; or\n\n(h) Providing airport meet-and-greet services, including the provision of airport permits, manifest management services, porterage, and passenger greeting services.\n\n(3) \"Storage\" or \"storing\" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in the state.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 7 - SALES AND USE TAX EXEMPTIONS"],"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":"145a0b8561f361b70571059d8bb3465646fe01b91f5dddcbc6b4104009a324aa","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-602","next":"us-co/c.r.s.-39-26-702"},"notice":"GroundRules: Original legal text. Not legal advice."}