Effective January 1, 2023, Colorado has enacted legislation creating a state-level sales and use tax exemption on the sale, storage, use or consumption of incontinence products, diapers, and period products. The legislation further provides that statutory cities and counties may choose to adopt either or both exemptions. Self-collecting home-rule municipalities are not affected by this legislative change. The January 2023 release of the Colorado Sales and Use Tax Rate publication (DR 1002) will list the state-administered local jurisdictions that will allow the exemption.
Source: salestaxinstitute.com
