(1) The following educational institutions and educational services are exempt from this article 64:
A public school or public educational institution funded wholly or in part by a localschool district or school districts or by direct appropriation from the state to a school, public educational institution, or board;
A nonprofit school owned, controlled, operated, and maintained by a bona fide parochial or denominational institution exempt from general property taxation under the laws of this state;
A school offering education solely avocational, supplementary, or ancillary in nature;(d) A college or university that:
Confers four-year baccalaureate or higher degrees; and
Offers programs or courses in this state, the majority of which are not occupationalin nature, as defined by the division, or are at the graduate level;
A private school providing a basic academic education comparable to that providedin public elementary and secondary schools of this state;
A school offering only educational services for which no money or other
consideration is paid;
A school offering only educational services to an employer for the training of itsemployees;
Education offered by a bona fide trade, business, professional, or fraternal organization that primarily benefits the organization's membership or mission;
Educational services offered by an employer for the training of its own employees;(j) Apprenticeship training registered pursuant to state or federal law; (k) Educational services offered by an approved school that:
Do not require the payment of money or other consideration;
Are avocational, supplementary, or ancillary in nature; or
Are offered only to an employer for the training and preparation of his or her employees;
Nurse aide training programs approved pursuant to section 12-255-118.5 (1);
Flight schools that are approved and regulated by the federal aviation administration;
A private educational institution that is accredited by an agency recognized by theUnited States department of education, that confers post-graduate degrees, and that offers programs or courses that are not defined as occupational education pursuant to section 23-64-103 (17);
A continuing professional education program that meets the requirements for maintaining or renewing a professional license issued by a Colorado state professional licensing entity so long as the continuing professional education program or the organization that provides the program is approved by the Colorado state professional licensing entity either before or after a licensee attends the program. To qualify for the exemption created in this subsection (1)(o), a continuing professional education program must be consistent with the purposes or requirements of the organization that provides the program.
Yoga teacher training courses, programs, and schools; and
Training of guides, trip leaders, and guide instructors by river outfitters licensed pursuant to section 33-32-104.
Source: L. 2017: Entire article added with relocations, (HB 17-1239), ch. 261, p. 1180, § 1, effective August 9. L. 2019: IP(1) and (1)(p) amended and (1)(q) added, (SB 19-160), ch. 416, p. 3662, § 3, effective August 2; (1)(l) amended, (HB 19-1172), ch. 136, p. 1685, § 123, effective October 1. L. 2020: (1)(l) amended, (HB 20-1183), ch. 157, p. 701, § 54, effective July 1.
Editor's note: This section is similar to former § 12-59-104 as it existed prior to 2017.