(1) All sales of equipment, as defined in section 12-9102 (5), C.R.S., to a bingo-raffle licensee, as defined in section 12-9-102 (1.2), C.R.S., shall be exempt from taxation under part 1 of this article.
(2) The storage, use, or consumption of equipment, as defined in section 12-9-102 (5), C.R.S., by a bingo-raffle licensee, as defined in section 12-9-102 (1.2), C.R.S., shall be exempt from taxation under part 2 of this article.
Source: L. 2004: Entire part added with relocations, p. 1036, § 2, effective July 1.
Editor's note: Subsection (1) is similar to former § 39-26-114 (24), and subsection (2) is similar to former § 39-26-203 (1)(nn), as they existed prior to 2004.