Colorado Exemption for Cleanroom Machinery Enacted

All sales, storage, and use of machinery, in excess of $500, that comprises a cleanroom used to produce tangible property are exempt from tax. Example of exempt equipment include integrated systems, fixtures, electrical components or any other related apparatus to reduce contamination or control airflow, temperature, humidity, chemical purity, other environmental conditions, or manufacturing tolerances. “Cleanrooms” are defined as an environment with a level of environmental pollutants equal or less than maximum number of particles specified by the International Organization for Standardization. The exemption is effective July 1, 2007 through July 1, 2018. (H.B. 1277, Laws 2007)

Posted on August 22, 2007