{"data":{"id":"us-co/c.r.s.-39-26-711","jurisdiction":"us-co","citation":"C.R.S. § 39-26-711","heading":"Aircraft - tangible personal property.","body":"(1) The following shall be exempt from taxation under the provisions of part 1 of this article:\n\n(a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and\n\n(b) The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.\n\n(2) The following shall be exempt from taxation under the provisions of part 2 of this article:\n\n(a) Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and\n\n(b) The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.","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":"48b0a32074c6bb541b255b1b38908c3ad3024a73873237fc1217c754a6b37c16","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-710","next":"us-co/c.r.s.-39-26-711.5"},"notice":"GroundRules: Original legal text. Not legal advice."}