Colorado has updated its publication regarding the state’s sales and use tax exemption on residential energy usage to state that that the exemption applies to all purchases of propane and wood pellets used to heat a home or prepare food. This is in addition to the exemption that applies to all gas, electricity, coal, wood, fuel oil, or coke sold for residential use. This exemption applies to residential use of fuel in single-family homes, apartments, condominiums, mobile/trailer parks, dorms, nursing homes, assisted living homes, and any other dwelling in which people reside, even if the units are not billed from their own meter. (FYI Sales 66, Colorado Department of Revenue, January 2017)