|
o
<br />
<br />o
<br />
<br />o
<br />
<br />statements), any political campaign on behalf of any candidate for
<br />public office, or any veterans' organization registered under
<br />section 501(c)(19) of the "Internal Revenue Code of 1986," as
<br />amended, for the purpose of sponsoring a special event, meeting,
<br />or other function in the state of Colorado so long as such event,
<br />meeting, or function is not part of such organization's regular
<br />activities in the state.
<br />
<br />"Construction materials" or "construction and building materials"
<br />means tangible personal property which, when combined with
<br />other tangible personal property, loses its identity to become an
<br />integral and inseparable part of a completed structure or project
<br />including public and private improvements. Construction materials
<br />include, but are not limited to, such things as: asphalt, bricks,
<br />builders' hardware, caulking material, cement, concrete, conduit,
<br />electric wiring and connections, fireplace inserts, electrical heating
<br />and cooling equipment, flooring, glass, gravel, insulation, lath,
<br />lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping,
<br />pipe valves and pipe fittings, plaster, plumbing fixtures, putty,
<br />reinforcing mesh, road base, roofing, sand, sanitary sewer pipe,
<br />sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and
<br />other landscaping materials, wall board, wall coping, wall paper,
<br />weather stripping, wire netting and screen, water mains and meters,
<br />and wood preserver. The above materials, when used for forms, or
<br />other items that do not remain as an integral or inseparable part of
<br />a completed structure of project, are not construction materials.
<br />
<br />"Cooperative direct mail advertising" means advertising for one or
<br />more businesses which is in the form of discount coupons,
<br />advertising leaflets, or other printed advertising which are
<br />delivered by mail in a single package or bundle to potential
<br />customers of such businesses participating in such advertising.
<br />
<br />"Direct mail advertising materials" means discount coupons,
<br />advertising leaflets, and other printed advertising, including, bm
<br />not limited to, accompanying envelopes and labels.
<br />
<br />"Doing business in this state" means the selling, leasing, or
<br />delivering in this state, or any activity in this state in connection
<br />with the selling, leasing, or delivering in this state, of tangible
<br />personal property by a retail sale as defined in this section, for use,
<br />storage, distribution, or consumption within this state. This term
<br />includes, but shall not be limited to, the following acts or methods
<br />of transacting business:
<br />
<br />a. The maintaining within this state, directly or indirectly or
<br />by a subsidiary, of an office, distributing house, salesroom or
<br />house, warehouse, or other place of business;
<br />
<br />
<br />
|