Colorado Sales Tax Changes as of July 1st 2012

After July 1, 2012 the sales tax only applies when:

Computer software will be subject to sales or use tax if it meets all of the following criteria:

• The software is pre-packaged for repeated sale or license;
• The use of the software is governed by a tear-open non-negotiable license agreement;
• The software is delivered to the customer in a tangible medium. Software is not delivered to the customer in a tangible medium if it is provided through an application service provider, delivered by electronic software delivery, or transferred by load and leave software delivery. As a result we will be able to pass on the tax saving on rented software to our customers.

Source: https://www.colorado.gov