|Sales Tax Exemption|
|Colorado law exempts nonprofit hospitals from state sales and use taxes.
All sales made to charitable organizations in the conduct of their regular activities are exempt from taxation. The proceeds of occasional sales of tangible personal property (such as concessions) by charitable organizations for fund-raising purposes are also exempt, up to a maximum of $25,000 per year, if proceeds are “used in the course of the organization’s charitable service.” Colo. Rev. Stat. §39-26-718(1) (2008).