Colo. Rev. Stat. § 39-37-105
Exemption
Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective
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- Citation
- Colo. Rev. Stat. § 39-37-105, Exemption, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2319500
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Full text
The purchase price paid in consummation of the retail sale of any firearm, firearm precursor part, or ammunition to a peace officer or a law enforcement agency employing that peace officer or to an active duty member of the armed forces of the United States is exempt from taxation pursuant to this article 37.