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<br /> 3.20.230 Use tax exemptions. <br /> In no event shall the use tax imposed by this <br />chapter apply: <br /> A. To the storage, use, or consumption of any <br />tangible property the sale of which is subject to a <br />retail sales tax imposed by the city; <br /> B. To the storage, use, or consumption of any <br />tangible personal property purchased for resale in the <br />city, either in its original form or as an ingredient of <br />a manufactured or compounded product, in the regula r <br />course of a business: <br /> C. To the storage, use, or consumption of tangible <br />personal property brought into the city by a nonresident <br />thereof for his own storage, use, or consumption while <br />temporarily within the city; however, this exemption <br />does not apply to the storage, use, or consumption of <br />tangible personal property brought into the State of <br />Colorado by a nonresident to be used in the conduct of a <br />business in this state; <br /> D. To the storage, use, or consumption of tangible <br />personal property by the United States government or the <br />State of Colorado, or its institutions or political <br />subdivisions, in their governmental capacities only or <br />by religious or charitable corporations in the conduct <br />of their religious or charitable functions; <br /> E. To the storage, use, or consumption of tangible <br />personal property by a person engaged in the business of <br />manufacturing or compounding for sale, profit, or use <br />any article, substance, or commodity, which tangible <br />personal property enters into the processing of or <br />becomes an ingredient or component part of the product <br />or service which is manufactured, compounded, or <br />furnished and the container, label, or the furnished <br />shipping case thereof; <br /> F. To the storage, use, or consumption of any <br />article of tangible personal property the sale or use of <br />which has already been subjected to a sales or use tax <br />of another town, city, or county equal to or in excess <br />of the use tax imposed by this chapter. A credit shall <br />be granted against the use tax imposed by this chapter <br />with respect to a person IS storage, use, or consumption <br />in the city of tangible personal property purchased by <br />him elsewhere. The amount of the credi t shall be equal <br />to the tax paid by him by reason of the imposition of a <br /> - 6 - <br /> n <br />