Colorado Revised Statutes Title 39. Taxation § 39-26-704. Miscellaneous sales tax exemptions--governmental entities--hotel residents--schools--exchange of property

(3)(a) There shall be exempt from taxation under the provisions of part 1 of this article 26 all sales and purchases of commodities and services under the provisions of section 39-26-102(11) to any natural person who is a permanent resident of any hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court or park and who enters into or has entered into a written agreement for occupancy of a room or accommodations for a period of at least thirty consecutive days during the calendar year or preceding year.

(b) Notwithstanding any provision of law to the contrary, on or after January 1, 2021, for any local government or political subdivision of the state that levies a sales or use tax based on the sales or use tax levied by the state pursuant to this article 26, all sales and purchases of commodities and services under the provisions of section 39-26-102 (11) to any occupant who is a permanent resident of any hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court or park and who enters into or has entered into a written agreement for occupancy of a room or accommodations for a period of at least thirty consecutive days during the calendar year or preceding calendar year shall be exempt from the sales or use tax of such local government or political subdivision, unless the local government or political subdivision expressly subjects such sale to its sales or use tax for the applicable period at the time of adoption of its initial sales or use tax ordinance or resolution or subsequent amendment thereto.