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(1) Any sales or use tax imposed by the State of Colorado or by any
<br />political subdivision thereof
<br />(2) The fair market value of property exchanged if such property is to
<br />be sold thereafter in the retailers' usual course of business. This is not limited to
<br />exchanges in Colorado Out of state trade-ins are an allowable adjustment to the
<br />purchase price
<br />(3) Discounts from the original price if such discount and the
<br />corresponding decrease in sales tax due is actually passed on to the purchaser, and
<br />the seller is not reimbursed for the discount by the manufacturer or someone else
<br />An anticipated discount to be allowed for payment on or before a given date is not
<br />an allowable adjustment to the price m reporting gross sales
<br />44. "Pnvate Communications Services" means telecommunications
<br />services furnished to a subscriber, which entitles the subscnber to exclusive or
<br />pnonty use of any communication channel or groups of channels, or to the
<br />exclusive or pnonty use of any interstate intercommunications system for the
<br />subscnber's stations
<br />45. "Prosthetic Devices for Animals" means any artificial hmb, part,
<br />device or appliance for animal use which replaces a body part or aids or replaces a
<br />bodily function, is designed, manufactured, altered or adjusted to fit a particular
<br />patient; and is prescribed by a licensed vetennanan Prosthetic devices include,
<br />but are not limited to, prescribed auditory, ophthalmic or ocular, cardiac, dental,
<br />or orthopedic devices or appliances, and oxygen concentrators with related
<br />accessones.
<br />46 "Prosthetic Devices for Humans" means any artificial hmb, part,
<br />device or appliance for human use which replaces a body part or aids or replaces a
<br />bodily function, is designed, manufactured, altered or adjusted to fit a particular
<br />patient, and is prescribed by a licensed practitioner of the healing arts Prosthetic
<br />devices include but are not limited to prescnbed auditory, ophthalmic or ocular,
<br />cardiac, dental, or orthopedic devices or appliances, and oxygen concentrators
<br />with related accessones.
<br />47. "Purchase" or "Sale" means the acquisition for any consideration by
<br />any person of tangible personal property, other taxable products, or taxable
<br />services that are purchased, leased, rented, sold, used, stored, distributed, or
<br />consumed. These terms include capital leases, installment and credit sales, and
<br />property and services acquired by.
<br />(1) Transfer, either conditionally or absolutely, of title or possession or
<br />both to tangible personal property, other taxable products, or taxable services;
<br />(2) A lease, lease -purchase agreement, rental or grant of a license,
<br />including royalty agreements, to use tangible personal property, other taxable
<br />products, or taxable services,
<br />(3) Performance of taxable services; or
<br />Ordinance No 1739, Series 2017
<br />Page 9of31
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