If a restricted item is leaving the state of Colorado, the recipient's state laws apply to the transaction.

Technically because the law is so vague and horribly worded, a non resident could be "legally" sold restricted magazines if he does not physically live in Colorado. The wording is another reason people are selling "repair parts kits" and gambling with interpretation.

Either way - you can send magazines out of the state as long as they are going to a legal state.
Nothing can come in, be manufactured, or transferred within the state to residents.