The tangible personal property and services taxable pursuant to this Article shall
be the same as the tangible personal property and services taxable pursuant to Section
39-26-104, C.R.S., and subject to the same exemptions as those specified in Section
39-26-701 et seq., C.R.S.; provided that the exemption allowed by Section 39-26-709,
C.R.S., for purchase of machinery or machine tools, and the exemption for sales of
food specified in Section 39-26-707, C.R.S., shall not be exempt from the sales tax
imposed by this Article. Express provision is hereby made for the exemption of sales
and purchases of electricity, coal, gas, fuel oil or coke as provided in Section 39-26-715,
C.R.S., from the sales tax imposed by this Article, except that said exemption of
sales and purchases of electricity, coal, gas, fuel oil or coke shall terminate without
further action by the Town if the exemption of such sales and purchases provided in
Section 39-26-715, C.R.S., is repealed, or if said exemption otherwise becomes unauthorized
under state law. (Prior code 3.06.04; Ord. 11-2007 §1)
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