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<br />e <br /> <br />1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br /> <br />e <br /> <br />e <br /> <br />(C) THIS SUBPARAGRAPH (III) IS REPEALED, EFFECTIVE JANUARY <br />1,2006, <br />SECTION 4. 39-26-202 (I) (b), Colorado Revised Statutes, is <br />amended to read: <br />39-26-202. Authorization of tax - repeal. (I) (b) (I) On and <br />after January 1,2001, there is imposed and shall be collected from every <br />person in this state a tax or excise at the rate of two and ninety <br />one-hundredths percent of storage or acquisition charges or costs for the <br />privilege of storing, using, or consuming in this state any articles of <br />tangible personal property purchased at retail. <br />(II) (A) ON AND AFTER JANUARY 1,2004, THE TAX IMPOSED BY <br />SUBPARAGRAPH (I) OF THIS PARAGRAPH (b) ON WATER-SAVING DEVICES <br />SHALL BEATTHE RATE OF ONE AND NINETY ONE-HUNDREDTHS PERCENT OF <br />STORAGE OR ACQUISITION CHARGES OR COSTS. <br />(B) FOR PURPOSES OF THIS SUBPARAGRAPH (II), "WATER-SAVING <br />DEVICE" MEANS A LANDSCAPING PLANT OR A PLUMBING FIXTURE, <br />APPLIANCE, OR OTHERMANUF ACTURED ITEMTHA T RESULTS IN DECREASED <br />WATER CONSUMPTION AND THATIS LISTED ON A SCHEDULE APPROVED BY <br />THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE AFTER <br />CONSULTATION WITH THE DIRECTOR OF THE OFFICE OF WATER <br />CONSER V A TION IN THE COLORADO WATER CONSERVATION BOARD IN THE <br />DEPARTMENT OF NATURAL RESOURCES. <br />(C) THIS SUBPARAGRAPH (II) IS REPEALED, EFFECTIVE JANUARY 1, <br /> <br />2006. <br /> <br />SECTION 5. 37-92-103 (2), Colorado Revised Statutes, IS <br />amended to read: <br />37-92-103. Definitions. As used in this article, unless the context <br /> <br />-5- <br /> <br />HB03-1l20 <br />