|When machinery is used solely and exclusively in an enterprise zone, the standard statewide manufacturing/machinery exemption is broader:
For more information see the Colorado Department of Revenue Reference here.
- 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.
Tax form: DR1191