Colorado Revised Statutes Title 24. Government State § 24-79-102. Limitation on sources of revenue

(a) The direct charges for provision of internet access services; or

(b) Any provider of internet access services as a means of collecting sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services.

(a) The direct charges for provision of internet access services, whether offered separately or as part of a package or bundle of services; or

(b) Any provider of internet access services as a means of collecting sales or use taxes from persons who purchase taxable property or services through use of the internet unless such provider acts as a vendor of taxable property or services.

(a) “Internet” means the international computer network consisting of federal and nonfederal, interoperable, packet-controlled, switched data networks.

(b) “Internet access services” means services that provide or enable computer access by multiple users to the internet, but shall not include that portion of packaged or bundled services providing phone or television cable services when the package or bundle includes the sale of internet access services.