{"data":{"id":"us-co/c.r.s.-39-26-721","jurisdiction":"us-co","citation":"C.R.S. § 39-26-721","heading":"Manufactured homes and tiny homes.","body":"(1) Forty-eight percent of the purchase price of a manufactured home, as defined in section 42-1-102 (48.8), is exempt from taxation under part 1 of this article 26; except that the entire purchase price in any subsequent sale of such a manufactured home, after it has been once subject to the payment of sales tax by virtue of section 39-26-113, is exempt from taxation under part 1 of this article 26.\n\n(2) The storage, use, or consumption of a manufactured home, as defined in section 42-1-102 (48.8), after the manufactured home has been once subject to the payment of use tax by virtue of section 39-26-208, is exempt from taxation under part 2 of this article 26.\n\n(3) (a) Prior to January 1, 2025, the sale, storage, usage, or consumption of a manufactured home, as defined in section 39-1-102 (7.8), or a tiny home, as defined in section 24-32-3302 (35), is exempt from taxation under parts 1 and 2 of this article 26.\n\n(b) On and after January 1, 2025, the sale, storage, usage, or consumption of a manufactured home, as defined in section 39-1-102 (7.8), a modular home, as defined in section 39-1-102 (8.3), a tiny home, as defined in section 24-32-3302 (35), or any closed panel system utilized in construction of a factory-built residential structure, as defined in section 24-32-3302 (10), is exempt from taxation under parts 1 and 2 of this article 26.","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":"bee73124376c5acef53c804756e700129a581786b60a112c71f3230a6c1b4ba8","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-720","next":"us-co/c.r.s.-39-26-722"},"notice":"GroundRules: Original legal text. Not legal advice."}