Taxable Colo. Rev. Stat. sec Excluded from Sales Price

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1 Completed By: TTR Address: Phone Number: Published: October 20th, 2015 COLORADO UNIFORM TAX MATRIX INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONS All State Procedure Name of Transaction Tax and General Application See Comments Colorado imposes a tax on the sale and purchase of tangible personal property at the Colo. Rev. Stat. sec , retail level in the state. This tax is called a "sales tax." In addition there is a tax on the use, consumption or storage of tangible personal property that has been purchased at retail in Colorado. This tax is called a "use tax" and only applies where sales tax does not apply or has not been applied. All General Merchandise Sales of Tangible Personal Property Taxable Colo. Rev. Stat. sec All Sales Price Charges by the Seller for Any Services Necessary to Complete the Sale Other than Delivery and Installation Excluded from Sales Price Colo. Rev. Stat. sec (1)(a); 1 Colo. Code Regs :SR-40. All Sales Price Installation Charges Excluded from Sales Price 1 Colo. Code Regs : (a). Contact us NOW to Sign Up for Additional Services:

2 All Sales Price Value of trade-in Excluded from Sales Price Colo. Rev. Stat. sec All Delivery Charges Handling, Crating, Packing, Preparation for Mailing or Delivery, and Similar Charges All Delivery Charges Transportation, Shipping, Postage, and Similar Charges All Resale Certificates Resale Certificates: GENERAL INFORMATION All Resale Certificates Is there a required renewal period for resale certificates? Excluded from Sales Price Excluded from Sales Price See Comments Colorado provides limited guidance on resale certificates. There are no state specific forms and few rules surrounding the issuance, renewals or requirements for resale certificates. Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-18; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue Apr. 5, 2012). Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-18; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue Apr. 5, 2012). Colo. Code Regs sec No Colo. Code Regs sec All Resale Certificates Does the resale certificate have to be executed on or before the sale was made in order for the sale to be exempt from tax? See Comments Colorado does not require a seller to obtain a resale certificate before the sale in order for the sale to be exempt from tax. Colo. Code Regs sec All Resale Certificates Is there a state specific resale certificate? See Comments Colorado does not maintain a resale certificate form. Colo. Code Regs sec All Resale Certificates Will the state accept a blanket or generic resale certificate (e.g. Multistate Tax Commission Resale Certificate)? All Resale Certificates Does the state require a SSTP certificate? Yes Colo. Code Regs sec No Colo. Code Regs sec All Services General Treatment of Services Services are not generally subject to tax. Services that are taxable are specifically identified as taxable. Therefore, services not specifically identified as taxable are not taxable. Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40.

3 All Services Services Required to Complete a Sale of Tangible Personal Property (Other than Delivery or Installation) Colo. Rev. Stat. sec (1)(a); 1 Colo. Code Regs :SR-40. All Services Advertising Services Colo. Rev. Stat. secs & ; 1 Colo. Code Regs : & 201-5:SR-1(2); Colo. Priv. Ltr. Rul. No. PLR-11-4 (Dept. of Revenue June 15, 2011). All Services Advertising Services - Online Advertising Colo. Rev. Stat. secs & ; 1 Colo. Code Regs : & 201-5:SR-1(2); Colo. Priv. Ltr. Rul. No. PLR-11-4 (Dept. of Revenue June 15, 2011). All Services Barber and Beauty Shops Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Butchering and Meat Processing Services Taxable Colo. Rev. Stat. sec (12); Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; 1 Colo. Code Regs :SR-14. All Services Car Detailing Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Car Washing Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Car Waxing Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Catering Services Taxable Colo. Rev. Stat. sec ; 1. Colo. Code Regs : (e) & 201-5:SR-13.

4 All Services Cooking and Food Preparation Services Taxable Colo. Rev. Stat. sec ; 1. Colo. Code Regs : (e) & 201-5:SR-13. All Services Dance Lessons Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Daycare and Babysitting Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Dry Cleaning Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-27. All Services Fur Repair Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40 & 201-5:SR-28. All Services Interior Design Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40 & 201-5:SR-28. All Services Janitorial Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-26. All Services Kennel Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40.

5 All Services Landscaping Services Colo. Rev. Stat. sec All Services Lawn Care Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Limousine Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Moving Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Pet Grooming Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Pool Cleaning Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-26. All Services Professional Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Tanning Salon Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40.

6 All Services Tattoo Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Taxidermy Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. (Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40.) All Services Towing Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Tree Trimming Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. All Services Web Design Services Colo. Rev. Stat. sec & sec (2009);1 Colo. Code Regs :SR-40. All Services Window Cleaning Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-26. All Cable Related Services Basic Cable Services Colo. Rev. Stat. sec ; 39 Colo. Code Regs. sec All Cable Related Services Pay Per View Colo. Rev. Stat. sec ; 39 Colo. Code Regs. sec

7 Retail Clothing and Related Products Clothing Taxable Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec (1)(a). Retail Sales Tax Holidays Clothing - Sales Tax Holiday N/A N/A Retail Clothing and Related Products Clothing - Essential clothing priced below a state specific threshold Taxable Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec (1)(a). Retail Clothing and Related Products Clothing - Fur clothing Taxable Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec (1)(a). Retail Clothing and Related Products Clothing Accessories or Equipment Taxable Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec (1)(a).

8 Retail Sales Tax Holidays Clothing accessories or equipment - Sales Tax Holiday N/A N/A Retail Clothing and Related Products Protective Equipment Taxable Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec (1)(a). Retail Clothing and Related Products Sport or Recreational Equipment Taxable Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec (1)(a). Retail Computer Related Products Computer Taxable Colo. Rev. Stat. sec Retail Computer Related Products Non-prewritten (custom) computer software Colo. Rev. Stat. secs (13.5), 15(b)(I), (1)(a); 1 Colo. Code Regs : (1). Retail Computer Related Products Non-prewritten (custom) computer software delivered electronically Colo. Rev. Stat. Ann. sec (15)(c)(I) & (1)(a). Retail Computer Related Products Non-prewritten (custom) computer software delivered via load and leave Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax

9 Retail Computer Related Products Prewritten Computer Software Taxable Colo. Rev. Stat. secs (13.5), 15(b)(I), (1)(a); 1 Colo. Code Regs (3)(d). Retail Computer Related Products Prewritten Computer Software Delivered Electronically Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; 1 Colo. Code Regs : (a); Colo. Tax Retail Computer Related Products Prewritten Computer Software Delivered Via Load and Leave Colo. Rev. Stat. Ann. sec (15)(c)(I) & (1)(a). Grocery Grocery Food and food products Food and food products Bakery Items Sold without Eating Utensils Provided by the Seller, Including Bread, Rolls, Buns, Biscuits, Bagels, Croissants, Pastries, Donuts, Danish, Cakes, Tortes, Pies, tarts, Muffins, Bars, Cookies, Tortillas Colo. Rev. Stat. sec (4.5); Rev. Stat. sec ; 1 Colo. Code Regs : ; 1 Colo. Code Regs : Bottled water Colo. Rev. Stat. sec (4.5); Rev. Stat. sec ; 1 Colo. Code Regs : ; 1 Colo. Code Regs : Grocery Food and food products Candy Taxable Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec (1)(a); Colo. Rev. Stat. sec (4.5)(a); Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Gen. Info. Ltr. No. GIL ; Colo. Tax FYI Publication: Sales 4 (Dept. of Revenue Jan. 2012).

10 Grocery Food and food products Dietary Supplements Taxable Colo. Rev. Stat. secs (4.5), (9), (10), (15)(a)(I), (1)(a), ; 1 Colo. Code Regs : , 201-4: ; Colo. Priv. Ltr. Rul. No. PLR (Dept. of Revenue Dec. 20, 2011); Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue June 1, 2011); Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue Dec. 4, 2007); Colo. Tax FYI Publication: Sales 4 (Dept. of Revenue Jan. 2012). Grocery Grocery Grocery Grocery Grocery Food and food products Food and food products Food and food products Food and food products Food and food products Food and food ingredients excluding alcoholic beverages and tobacco Food Sold Through Vending Machines Food Sold without Eating Utensils Provided by the Seller in an Unheated State by Weight or Volume as a Single Item Food Sold without Eating Utensils Provided by the Seller Whose Primary NAICS Classification is Manufacturing in Sector 311, except Subsector 3118 (Bakeries) Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec (1)(a); Colo. Rev. Stat. sec (4.5)(a); Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Gen. Info. Ltr. No. GIL ; Colo. Tax FYI Publication: Sales 4 (Dept. of Revenue Jan. 2012). Taxable Colo. Rev. Stat. sec (4.5); Rev. Stat. sec ; 1 Colo. Code Regs : ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 59 (Dept. of Revenue Jan. 2012). Colo. Rev. Stat. sec (4.5); Rev. Stat. sec ; 1 Colo. Code Regs : ; 1 Colo. Code Regs : Colo. Rev. Stat. sec (4.5); Rev. Stat. sec ; 1 Colo. Code Regs : ; 1 Colo. Code Regs : Prepared Food Taxable Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; 1 Colo. Code Regs :

11 Grocery Food and food products Soft Drinks Taxable Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; 1 Colo. Code Regs : Advertising - Direct Mail Advertising - Direct Mail Delivery Charges Handling, Crating, Packing, Preparation for Mailing or Delivery, and Similar Charges for Direct Mail Included in Sales Price Delivery Charges Postage for Direct Mail Included in Sales Price Delivery Charges for direct mail. The following charges are included in the definition of sales price unless r state excludes them from sales price when such charges are separately stated on the bill to the purchaser. For responses below assume the charges are separately stated on the bill to the purchaser. 1 Colo. Code Regs :SR Colo. Code Regs :SR-18. Advertising - Direct Mail Delivery Charges Transportation, shipping, and similar charges for Direct Mail Included in Sales Price 1 Colo. Code Regs :SR-18. Digital Goods Digital Products - Definition Not Defined Colorado does not specifically define "digital products." Colorado is not a member of the Streamlined Sales and Use Tax Agreement (SSUTA), which provides uniform definitions for those states that are members. For those states that are members of SSUTA, "specified digital products" are defined as electronically transferred digital audio visual works, digital audio works, and digital books. Digital Goods Digital audio works - Definition Not Defined Colorado does not specifically define "digital audio works." Colorado is not a member of the Streamlined Sales and Use Tax Agreement (SSUTA), which provides uniform definitions for those states that are members. For those states that are members of SSUTA, "digital audio works" are defined as "works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones." Colo. Rev. Stat. secs , & ; Streamlined Sales and Use Tax Agreement, amended through December 13, Colo. Rev. Stat. secs , & ; Streamlined Sales and Use Tax Agreement, amended through December 13, 2010.

12 Digital Goods Digital audio visual works - Definition Not Defined Colorado does not specifically define "digital audio visual works." Colorado is not a member of the Streamlined Sales and Use Tax Agreement (SSUTA), which provides uniform definitions for those states that are members. For those states that are members of SSUTA, "digital audio visual works" are defined as "a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any." Digital Goods Digital Books - Definition Not Defined Colorado does not specifically define "digital books." Colorado is not a member of the Streamlined Sales and Use Tax Agreement (SSUTA), which provides uniform definitions for those states that are members. For those states that are members of SSUTA, "digital books" are defined as "works that are generally recognized in the ordinary and usual sense as 'books.'" Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital audio visual works sold to an end user with rights for permanent use Digital audio visual works sold to users other than the end user. Digital audio visual works sold with rights of use conditioned on continued payment. Digital audio visual works sold with rights of use less than permanent use. Colo. Rev. Stat. secs , & ; Streamlined Sales and Use Tax Agreement, amended through December 13, Colo. Rev. Stat. secs , & ; Streamlined Sales and Use Tax Agreement, amended through December 13, Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax

13 Digital products-excl telecom & ancillary services and software Digital audio works sold to an end user with rights for permanent use Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital audio works sold to users other than the end user. Digital audio works sold with rights of use conditioned on continued payments. Digital audio works sold with rights of use less than permanent. Digital books sold to an end user with rights for permanent use Digital books sold to users other than the end user. Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax

14 Digital products-excl telecom & ancillary services and software Digital books sold with rights of use conditioned on continued payments. Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital products-excl telecom & ancillary services and software Digital books sold with rights of use less than permanent. Does r state treat subscriptions to products "transferred electronically" differently than a nonsubscription purchase of such product? Newspapers - Electronically Delivered Subscriptions to satellite radio services Taxable Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax No Rev. Stat. sec (15)(a)(I); 1 Code Colo. Regs : ; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011); Colo. Tax Taxable Colo. Rev. Stat. sec (15); Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-32; Colo. Gen. Info. Ltr. No. GIL (Dept. of Revenue July 29, 2011). Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. (Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40.) Healthcare Health-care products Drugs for Animal Use to Veterinary Hospitals and Other Animal Medical Facilities Healthcare Health-care products Drugs for Animal Use to Hospitals and Other Animal Medical Facilities Healthcare Health-care products Drugs for Animal Use With a Drugs Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Drugs Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Drugs Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of

15 Healthcare Health-care products Drugs for Animal Use Without a Healthcare Health-care products Over-the-Counter Drugs for Animal Use With a Healthcare Health-care products Over-the-Counter Drugs for Animal Use Without a Healthcare Health-care products Free Samples of Drugs for Animal Use Healthcare Health-care products Free Samples of Drugs for Animal Use Healthcare Health-care products Drugs for human use to hospitals Taxable Drugs Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Taxable Drugs Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Taxable Drugs Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Drugs Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Drugs Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Drugs Colo. Rev. Stat. sec ; Colo. Healthcare Health-care products Drugs for human use to other medical facilities Drugs Colo. Rev. Stat. sec ; Colo. Healthcare Health-care products drugs for human use to hospitals Drugs Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo.

16 Healthcare Health-care products drugs for human use to other medical facilities Drugs Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Healthcare Health-care products Drugs for Human Use With a Healthcare Health-care products Drugs for Human Use Without a Healthcare Health-care products Over-the-Counter Drugs for Human Use With a Healthcare Health-care products Over-the-Counter Drugs for Human Use Without a Healthcare Health-care products Free Samples of Drugs for Human Use Healthcare Health-care products Free Samples of Drugs for Human Use Healthcare Health-care products Insulin for Animal Use With a Drugs Colo. Rev. Stat. sec (34); Rev. Stat. sec ; Colo. Tax FYI Publication: Sales 68 (Dept. of Taxable Drugs Colo. Rev. Stat. sec (34); Colo. Rev. Stat. sec (15)(a)(I); Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax FYI Publication: Sales 68 Taxable Drugs Colo. Rev. Stat. sec (34); Colo. Rev. Stat. sec (15)(a)(I); Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax FYI Publication: Sales 68 Taxable Drugs Colo. Rev. Stat. sec (34); Colo. Rev. Stat. sec (15)(a)(I); Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax FYI Publication: Sales 68 Drugs Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Drugs Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Drugs Colo. Rev. Stat. sec (1)(b);

17 Healthcare Health-care products Insulin for Animal Use Without a Healthcare Health-care products Insulin for Human Use With a Taxable Drugs Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Drugs Colo. Rev. Stat. sec (1)(b); Healthcare Health-care products Insulin for Human Use Without a Drugs Colo. Rev. Stat. sec (1)(b); Healthcare Health-care products Medical Oxygen for Animal Use With a Drugs Colo. Rev. Stat. sec (11); Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Healthcare Health-care products Medical Oxygen for Animal Use Without a Taxable Drugs Colo. Rev. Stat. sec (11); Colo. Rev. Stat. sec (19)(c); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Healthcare Health-care products Medical Oxygen for Human Use With a Drugs Colo. Rev. Stat. sec (11); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of

18 Healthcare Health-care products Medical Oxygen for Human Use Without a Taxable Drugs Colo. Rev. Stat. sec (11); Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 68 (Dept. of Healthcare Health-care products Grooming and Hygiene Products for Animal Use Taxable Drugs Colo. Rev. Stat. sec Healthcare Health-care products Durable Medical Equipment for Home Use with a Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment for home use with a prescription paid for by Medicaid Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment for home use with a prescription paid for by Medicare Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment for home use with a prescription reimbursed by Medicaid Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment for home use with a prescription reimbursed by Medicare Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable Medical Equipment for Home Use without a Taxable Rev. Stat. sec (1)(j); Colo. Rev. Stat. sec (2)(a); Colo.

19 Healthcare Health-care products Durable medical equipment, not for home use, with a prescription Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment, not for home use, with a prescription paid for by Medicaid Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment, not for home use, with a prescription paid for by Medicare Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment, not for home use, with a prescription reimbursed by Medicare Colo. Rev. Stat. sec (2)(a); Healthcare Health-care products Durable medical equipment, not for home use, without a prescription Healthcare Health-care products Repair and replacement parts for durable medical equipment which are for single patient use Healthcare Health-care products Enteral Feeding Systems for Home Use With a Taxable Taxable Rev. Stat. sec (1)(j); Colo. Rev. Stat. sec (2)(a); Colo. Rev. Stat. sec (1)(j); Colo. Rev. Stat. sec (2)(a); Colo. Colo. Rev. Stat. sec (1)(h); Healthcare Health-care products Enteral feeding systems for home use with a prescription paid for by Medicaid Colo. Rev. Stat. sec (1)(h);

20 Healthcare Health-care products Enteral feeding systems for home use with a prescription paid for by Medicare Colo. Rev. Stat. sec (1)(h); Healthcare Health-care products Enteral feeding systems for home use with a prescription reimbursed by Medicaid Colo. Rev. Stat. sec (1)(h); Healthcare Health-care products Enteral feeding systems for home use with a prescription reimbursed by Medicare Colo. Rev. Stat. sec (1)(h); Healthcare Health-care products Enteral Feeding Systems for Home Use Without a Healthcare Health-care products Enteral feeding systems, not for home use, with a prescription Taxable Rev. Stat. sec (1)(h); Colo. Rev. Stat. sec (1)(j); Colo. Rev. Stat. sec (1); Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 63 (Dept. of Revenue May. 2012); Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Sept. 2012). Colo. Rev. Stat. sec (1)(h); Healthcare Health-care products Enteral feeding systems, not for home use, with a prescription paid for by Medicaid Colo. Rev. Stat. sec (1)(h); Healthcare Health-care products Enteral feeding systems, not for home use, with a prescription paid for by Medicare Colo. Rev. Stat. sec (1)(h);

21 Healthcare Health-care products Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid Colo. Rev. Stat. sec (1)(h); Healthcare Health-care products Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare Colo. Rev. Stat. sec (1)(h); Healthcare Health-care products Enteral feeding systems, not for home use, without a prescription Healthcare Health-care products Kidney Dialysis Equipment for Home Use With a Taxable Rev. Stat. sec (1)(h); Colo. Rev. Stat. sec (1)(j); Colo. Rev. Stat. sec (1); Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 63 (Dept. of Revenue May. 2012); Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Sept. 2012). Healthcare Health-care products Kidney dialysis equipment for home use with a prescription paid for by Medicaid Healthcare Health-care products Kidney dialysis equipment for home use with a prescription paid for by Medicare Healthcare Health-care products Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid

22 Healthcare Health-care products Kidney dialysis equipment for home use with a prescription reimbursed by Medicare Healthcare Health-care products Kidney Dialysis Equipment for Home Use Without a Healthcare Health-care products Kidney dialysis equipment, not for home use, with a prescription Taxable Rev. Stat. sec (1)(j); Colo. Rev. Stat. sec (1); Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 63 (Dept. of Revenue May. 2012); Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Sept. 2012). Healthcare Health-care products Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid Healthcare Health-care products Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare Healthcare Health-care products Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid Healthcare Health-care products Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare

23 Healthcare Health-care products Kidney dialysis equipment, not for home use, without a prescription Taxable Rev. Stat. sec (1)(j); Colo. Rev. Stat. sec (1); Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 63 (Dept. of Revenue May. 2012); Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Sept. 2012). Healthcare Health-care products Oxygen Delivery Equipment for Home Use with a Colo. Rev. Stat. sec (1)(g); Healthcare Health-care products Oxygen delivery equipment for home use with a prescription paid for by Medicaid Colo. Rev. Stat. sec (1)(g); Healthcare Health-care products Oxygen delivery equipment for home use with a prescription paid for by Medicare Colo. Rev. Stat. sec (1)(g); Healthcare Health-care products Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid Colo. Rev. Stat. sec (1)(g);

24 Healthcare Health-care products Oxygen delivery equipment for home use with a prescription reimbursed by Medicare Colo. Rev. Stat. sec (1)(g); Healthcare Health-care products Oxygen Delivery Equipment for Home Use without a Taxable Rev. Stat. sec (1)(g); Colo. Rev. Stat. sec (1); Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 63 (Dept. of Revenue May. 2012); Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Sept. 2012). Healthcare Health-care products Oxygen delivery equipment, not for home use, with a prescription Colo. Rev. Stat. sec (1)(g); Healthcare Health-care products Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid Colo. Rev. Stat. sec (1)(g); Healthcare Health-care products Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare Colo. Rev. Stat. sec (1)(g);

25 Healthcare Health-care products Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid Colo. Rev. Stat. sec (1)(g); Healthcare Health-care products Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare Colo. Rev. Stat. sec (1)(g); Healthcare Health-care products Oxygen delivery equipment, not for home use, without a prescription Taxable Rev. Stat. sec (1)(g); Colo. Rev. Stat. sec (1); Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 63 (Dept. of Revenue May. 2012); Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Sept. 2012). Healthcare Health-care products Mobility Enhancing Equipment with a Mobility enhancing equipment (indicate how the Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Healthcare Health-care products Mobility enhancing equipment with a prescription paid for by Medicaid Mobility enhancing equipment (indicate how the Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Healthcare Health-care products Mobility enhancing equipment with a prescription paid for by Medicare Mobility enhancing equipment (indicate how the Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Healthcare Health-care products Mobility enhancing equipment with a prescription reimbursed by Medicaid Mobility enhancing equipment (indicate how the Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo.

26 Healthcare Health-care products Mobility enhancing equipment with a prescription reimbursed by Medicare Mobility enhancing equipment (indicate how the Colo. Rev. Stat. sec ; 1 Colo. Code Regs : ; Colo. Healthcare Health-care products Mobility Enhancing Equipment without a Healthcare Health-care products Prosthetic Devices with a Taxable Mobility enhancing equipment (indicate how the are treated in r state) Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec (1); Colo. Rev. Stat. sec ; Colo. Code Regs : ; 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 63 (Dept. of Revenue May. 2012); Colo. Tax FYI Publication: Sales 68 Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs : ; Healthcare Health-care products Prosthetic devices with a prescription paid for by Medicaid are treated in r state) Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs : ; Healthcare Health-care products Prosthetic devices with a prescription paid for by Medicare are treated in r state) Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs : ; Healthcare Health-care products Prosthetic devices with a prescription reimbursed by Medicaid are treated in r state) Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs : ; Healthcare Health-care products Prosthetic devices with a prescription reimbursed by Medicare are treated in r state) Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs : ;

27 Healthcare Health-care products Prosthetic Devices without a are treated in r state) Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs : ; Healthcare Health-care products Contact Lenses with a Healthcare Health-care products Contact lenses with a prescription paid for by Medicaid Healthcare Health-care products Contact lenses with a prescription paid for by Medicare Healthcare Health-care products Contact lenses with a prescription reimbursed by Medicaid Healthcare Health-care products Contact lenses with a prescription reimbursed by Medicare Healthcare Health-care products Contact Lenses without a Healthcare Health-care products Corrective Eyeglasses with a Healthcare Health-care products Corrective eyeglasses with a prescription paid for by Medicaid are treated in r state) are treated in r state) are treated in r state) are treated in r state) are treated in r state) are treated in r state) are treated in r state) are treated in r state) Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo.

28 Healthcare Health-care products Corrective eyeglasses with a prescription paid for by Medicare are treated in r state) Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Healthcare Health-care products Corrective eyeglasses with a prescription reimbursed by Medicaid Healthcare Health-care products Corrective eyeglasses with a prescription reimbursed by Medicare Healthcare Health-care products Corrective Eyeglasses without a Healthcare Health-care products Dental Prosthesis with a Healthcare Health-care products Dental prosthesis with a prescription paid for by Medicaid Healthcare Health-care products Dental prosthesis with a prescription paid for by Medicare Healthcare Health-care products Dental prosthesis with a prescription reimbursed by Medicaid are treated in r state) are treated in r state) are treated in r state) are treated in r state) are treated in r state) are treated in r state) are treated in r state) Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l); 1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(l);1 Colo. Code Regs :SR-33; 1 Colo. Code Regs : ; Colo. Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs :SR-12; Colo. Revenue Sept. 2012); Colo. Tax FYI Publication: Sales 23 (Dept. of Revenue Jul. 1993). Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs :SR-12; Colo. Revenue Sept. 2012); Colo. Tax FYI Publication: Sales 23 (Dept. of Revenue Jul. 1993). Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs :SR-12; Colo. Revenue Sept. 2012); Colo. Tax FYI Publication: Sales 23 (Dept. of Revenue Jul. 1993). Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs :SR-12; Colo. Revenue Sept. 2012); Colo. Tax FYI Publication: Sales 23 (Dept. of Revenue Jul. 1993).

29 Healthcare Health-care products Dental prosthesis with a prescription reimbursed by Medicare are treated in r state) Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs :SR-12; Colo. Revenue Sept. 2012); Colo. Tax FYI Publication: Sales 23 (Dept. of Revenue Jul. 1993). Healthcare Health-care products Dental Prosthesis without a Healthcare Health-care products Hearing Aids with a are treated in r state) are treated in r state) Colo. Rev. Stat. sec (1)(f); 1 Colo. Code Regs :SR-12; Colo. Revenue Sept. 2012); Colo. Tax FYI Publication: Sales 23 (Dept. of Revenue Jul. 1993). Colo. Rev. Stat. sec (1)(l); Healthcare Health-care products Hearing aids with a prescription paid for by Medicaid are treated in r state) Colo. Rev. Stat. sec (1)(l); Healthcare Health-care products Hearing aids with a prescription paid for by Medicare are treated in r state) Colo. Rev. Stat. sec (1)(l); Healthcare Health-care products Hearing aids with a prescription reimbursed by Medicaid are treated in r state) Colo. Rev. Stat. sec (1)(l); Healthcare Health-care products Hearing aids with a prescription reimbursed by Medicare are treated in r state) Colo. Rev. Stat. sec (1)(l); Healthcare Health-care products Hearing Aids without a are treated in r state) Colo. Rev. Stat. sec (1)(l);

30 Healthcare Health-care products Implantable hardware sold to for-profit hospitals Prosthetics & Orthotics Colo. Rev. Stat. sec ; Colo. Revenue Nov. 2011). Healthcare Health-care products Skin graft products sold to forprofit hospitals Prosthetics & Orthotics Colo. Rev. Stat. sec ; Colo. Revenue Nov. 2011). Healthcare Health-care products Hardware sold to for-profit hospitals Taxable Medical Equipment - General Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Nov. 2011). Healthcare Health-care products Hardware electrical sold to for-profit hospitals Healthcare Health-care products Hardware FLD sold to forprofit hospitals Taxable Medical Equipment - General Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Nov. 2011). Taxable Medical Equipment - General Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax FYI Publication: Sales 68 (Dept. of Revenue Nov. 2011). Mandatory computer Mandatory computer Mandatory computer Mandatory computer software maintenance with respect to non-prewritten (custom) computer software Mandatory computer software maintenance with respect to non-prewritten (custom) software which is delivered electronically Mandatory computer software maintenance with respect to non-prewritten (custom) software which is delivered via load and leave Colo. Rev. Stat. sec (15)(c)(I)(C); 1 Colo. Code Regs : ; Colo. Tax Revenue Mar. 2012); Colo. Tax FYI Publication: Sales 70 (Dept. of Revenue Nov. 1, 2011). Colo. Rev. Stat. sec (15)(c)(I)(C); 1 Colo. Code Regs : ; Colo. Tax Revenue Mar. 2012); Colo. Tax FYI Publication: Sales 70 (Dept. of Revenue Nov. 1, 2011). Colo. Rev. Stat. sec (15)(c); 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 89 (Dept. of Revenue Mar. 2012); Colo. Tax FYI Publication: Sales 70 (Dept. of Revenue Nov. 1, 2011).

31 Mandatory computer Mandatory computer Mandatory computer Mandatory computer Mandatory computer software maintenance with respect to prewritten computer software Mandatory computer software maintenance with respect to prewritten computer software which is delivered electronically Mandatory computer software maintenance with respect to prewritten computer software which is delivered via load and leave Mandatory Software Maintenance Agreement, separately stated charges for canned software updates Taxable Colo. Rev. Stat. sec (15)(c); 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 89 (Dept. of Revenue Mar. 2012); Colo. Tax FYI Publication: Sales 70 (Dept. of Revenue Nov. 1, 2011). Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Taxable Colo. Rev. Stat. secs & ; Colo. Tax FYI Publication: Sales 89 (Dept. of Mandatory computer Mandatory Software Maintenance Agreement, separately stated charges for services Taxable Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Optional computer Optional computer Optional computer software maintenance with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software Optional computer software maintenance with respect to non-prewritten (custom) computer software that only provide support services to the software Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax 1 Colo. Code Regs : ; Colo. Tax FYI Publication: Sales 70 (Dept. of Revenue Nov. 1, 2011). (Colo. Code Regs. sec ; FYI Sales 70.)

32 Optional computer Optional computer Optional computer Optional computer Optional computer Optional computer Optional computer software maintenance with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software Optional computer software maintenance with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software Optional computer software maintenance with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software Optional computer software maintenance with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software Optional computer software maintenance with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software Optional computer software maintenance with respect to prewritten computer software that only provide support services to the software Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax

33 Optional computer Optional computer Optional computer Optional computer Optional computer Optional computer Software Related Services Optional computer software maintenance with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software Optional computer software maintenance with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software Optional computer software maintenance with respect to prewritten computer software that only provide updates or upgrades with respect to the software Optional computer software maintenance with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software Optional computer software maintenance with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software Optional computer software maintenance with respect to prewritten computer software that provide updates or upgrades and support services to the software Canned Software Installation or Set-Up Fees (separately stated on invoices) Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Taxable Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Taxable Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; 1 Colo. Code Regs : (a); Colo. Tax

34 Software Related Services Software Related Services Custom Software Installation or Set-Up Fees (separately stated on invoices) Customization of Canned Software Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; 1 Colo. Code Regs : (a); Colo. Tax Colo. Rev. Stat. sec ; Colo. Rev. Stat. sec ; 1 Colo. Code Regs :SR-40. Software Related Services Software Related Services IT Services Colo. Rev. Stat. sec ; 1 Colo. Code Regs. sec : ; Colo. Priv. Ltr. Rul. No. PLR (Dept. of Revenue May 30, 2012). Phone Support Services Colo. Rev. Stat. sec & sec (2009); Colo. Code Regs. sec. 40. Retail Sales Tax Holidays All Disaster Preparedness Supply N/A N/A Retail Sales Tax Holidays All Energy star qualified products N/A N/A Retail Sales Tax Holidays Computers N/A N/A Retail Sales Tax Holidays Does r State have a sales tax holiday? No There is currently no provision for a sales tax holiday in the state. N/A Retail Sales Tax Holidays School Art Supply N/A N/A

35 Retail Sales Tax Holidays School Computer Supply N/A N/A Retail Sales Tax Holidays School Instructional Material N/A N/A Retail Sales Tax Holidays School Supply N/A N/A Retail Sales Tax Holidays Specific Disaster Preparedness Supply - Disaster preparedness fastening supply N/A N/A Retail Sales Tax Holidays Specific Disaster Preparedness Supply - Disaster preparedness food-related supply N/A N/A Retail Sales Tax Holidays Specific Disaster Preparedness Supply - Disaster preparedness general supply N/A N/A Retail Sales Tax Holidays Specific Disaster Preparedness Supply - Disaster preparedness safety supply N/A N/A Retail Sales Tax Holidays Specific energy star qualified products or energy star qualified classific N/A N/A

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