# C.R.S. § 39-37-105: 39-37-105. Exemption

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-105

## Section

- **Citation:** C.R.S. § 39-37-105
- **Heading:** 39-37-105. Exemption
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-105

## Text

39-37-105. Exemption. The purchase price paid in consummation of the retail sale of any firearm, firearm precursor part, or ammunition to a peace officer or a law enforcement agency employing that peace officer or to an active duty member of the armed forces of the United States is exempt from taxation pursuant to this article 37.

## Nearby sections

- [C.R.S. § 39-37-101 39-37-101. Short title](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-101.md)
- [C.R.S. § 39-37-102 39-37-102. Legislative declaration](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-102.md)
- [C.R.S. § 39-37-103 39-37-103. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-103.md)
- [C.R.S. § 39-37-104 39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-104.md)
- [C.R.S. § 39-37-105 39-37-105. Exemption](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-105.md)
- [C.R.S. § 39-37-106 39-37-106. Administration and enforcement - disputes and refunds - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-106.md)
- [C.R.S. § 39-37-107 39-37-107. Registration required](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-107.md)
- [C.R.S. § 39-37-108 39-37-108. Books and records to be preserved](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-108.md)
- [C.R.S. § 39-37-109 39-37-109. Returns and remittance of tax - civil penalty - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-109.md)
- [C.R.S. § 39-37-110 39-37-110. Distribution of tax collected](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-110.md)
- [C.R.S. § 39-37-111 39-37-111. Prohibited acts - penalties](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-111.md)
- [C.R.S. § 39-37-112 39-37-112. Revenue and spending limitations](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-112.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-105. Check the current official text before relying on it. Not legal advice.