Jefferson County EDC

Sales & Use Tax Exemptions in the Enterprise Zone

When machinery is used solely and exclusively in an enterprise zone, the standard statewide manufacturing/machinery exemption is broader:

Machinery used solely and exclusively in a designated enterprise zone does not have to be capitalized to qualify for the exemption.
Materials for construction or repair of machinery or machine tools are exempt from the state sales and use tax if the machinery is used exclusively in an enterprise zone.
Mining operations are included in the definition of manufacturing when performed in an enterprise zone.

For more information see the Colorado Department of Revenue References FYI Sales 10 and FYI Sales 69 Tax form: DR1191