TaxesProposed statute
The question: Which sporting goods and rentals are covered?
The revenue covers listed sporting-goods categories and equipment rentals under existing tax rates, not a new surcharge.
The Blue Book lists bicycles, golf equipment, hunting and fishing equipment, camping equipment, boats, recreational vehicles, and campers, along with rentals of recreational, sports, and fitness equipment. The measure uses specified economic product categories to calculate the revenue.
Our explanation · Sources checked October 6, 2026
The evidence
2 excerpts“Sporting goods include bicycles, golf equipment, hunting and fishing equipment, camping equipment, boats, recreational vehicles, and campers.”
Page 65, sporting-goods scope
Colorado Legislative Council Staff
2026 Blue Book: Proposition 137“It also includes rental services for recreational, sports, and fitness equipment.”
Page 65, rental services
Colorado Legislative Council Staff
2026 Blue Book: Proposition 137How to read this
The calculation in §24-77-110(4) uses named North American Product Classification System (NAPCS) codes and economic census data. It applies an estimated sporting-goods share to taxable retail sales and the existing state sales-tax rate.
What to keep in mind
The everyday label “sporting goods” is not a substitute for the filed calculation. The listed examples are not an exhaustive product-by-product tax guide, and this is not a new checkout surcharge or a change to local tax rates.