{"data":{"id":"us-co/c.r.s.-39-37-105","jurisdiction":"us-co","citation":"C.R.S. § 39-37-105","heading":"Exemption.","body":"The purchase price paid in consummation of the retail sale of any firearm, firearm precursor part, or ammunition to a peace officer or a law enforcement agency employing that peace officer or to an active duty member of the armed forces of the United States is exempt from taxation pursuant to this article 37.","path":["Title 39 - Taxation","Article 37 - Firearms and Ammunition Excise Tax","Part 1 - FIREARMS AND AMMUNITION EXCISE 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":"26c546ca5dabf74e6cfff075894667a78ef7bacce81ac0adba564163370fc464","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-37-104","next":"us-co/c.r.s.-39-37-106"},"notice":"GroundRules: Original legal text. Not legal advice."}