Colorado Revised Statutes Title 39. Taxation § 39-26-721. Manufactured homes and tiny homes

(1) Forty-eight percent of the purchase price of a manufactured home, as defined in section 42-1-102(48.8), is exempt from taxation under part 1 of this article 26; except that the entire purchase price in any subsequent sale of such a manufactured home, after it has been once subject to the payment of sales tax by virtue of section 39-26-113, is exempt from taxation under part 1 of this article 26.

(2) The storage, use, or consumption of a manufactured home, as defined in section 42-1-102(48.8), after the manufactured home has been once subject to the payment of use tax by virtue of section 39-26-208, is exempt from taxation under part 2 of this article 26.