{"data":{"id":"us-co/c.r.s.-7-49.5-106","jurisdiction":"us-co","citation":"C.R.S. § 7-49.5-106","heading":"Taxation of merchandise.","body":"Freeport merchandise and stocks of merchandise as defined in section 39-1-102 (15), C.R.S., brought as foreign merchandise into a foreign-trade zone, established pursuant to a grant of privilege under this article, are exempt from taxation by the state of Colorado or any political subdivision thereof to the extent that such taxation is inhibited by provisions of the United States constitution or law enacted thereunder pertaining to goods in international commerce.","path":["Title 7 - CORPORATIONS AND ASSOCIATIONS","Article 49.5 - Foreign-trade Zones"],"source_url":"https://olls.info/crs/crs2026-title-07.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"432124b5d61fa5edae2ef3c7fc5a6b2f472746ce21378501e35b381cafbe2177","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-7-49.5-105","next":"us-co/c.r.s.-7-49.5-107"},"notice":"GroundRules: Original legal text. Not legal advice."}