Ordinance 2010-1585 - Laserfiche WebLink

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C. Agricultural commodities. D. Charitable organization: All direct sales to charitable organizations in the conduct of their regular charitable functions and activities when billed to and paid for by the charitable organization. This includes all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration or repair of structures, highways, roads, streets, and other public works owned or used by charitable organizations in the conduct of their regular charitable functions and activities. E. Cigarettes. F. Construction materials: The sale of construction and building materials, if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the city evidencing that a local use tax on such materials has been paid or is required to be paid. G. Customized computer programs or software: Labor which is included as part of a modification or enhancement is not taxable if such charges are separately stated. Custom software programs written specifically for the user and billed on an hourly labor basis are not taxable. H. Drugs: The term "drugs" does not include medical marijuana. I. Factory built housing: Forty -eight percent (48 of the purchase price of factory built housing, as such housing is defined in section 24 -32- 703(3), C.R.S. J. Farm close -out sales,. K. Food: Food that is purchased by the medium of exchange commonly known as "food stamps and the sale of food as defined in 7 U.S.C. 2012(g), as such section now exists or is hereafter amended, that is purchased with funds provided by the special supplemental food program for women, infants, and children authorized by 42 U.S.C. 1786 as such section now exists or is hereafter amended. L. Garage sales: Al] sales of tangible personal property, except automotive vehicles, at garage sales, yard sales or estate sales; provided that such sales are conducted no more than three times a year, that the sale occurs at the residence of the seller, by the seller, and that the property to be sold was originally purchased for use by members of the household where such sale is being conducted. M. Industrial use: Sales and purchases of electricity, coal, gas, fuel oil, steam, or coke for use in processing, manufacturing, mining, refining, irrigation, building construction, telegraph, telephone, and radio communications, street and railroad transportation services and all industrial uses, except that electricity, gas, coal, fuel oil or coke used for lighting or space heating in these operations shall not be exempt. 16