§ 39-26-101. Short Title
This article shall be known and may be cited as the “Emergency Retail Sales Tax Act of 1935”. Source: L. 35: p. 1000, § 1. CSA: C. 144, § 1. L. 37: p. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1.
§ 39-26-102. Definitions
As used in this article 26, unless the context otherwise requires: “Agricultural commodity” means any agricultural commodity as defined in section 35-28-104 (1), C.R.S.; except that, for purposes of this article, “agricultural commodity” shall also include sugar beets, timber and timber products, oats, malting barley, barley, hops, rice, milo, and any other feed grain. (1.3) […]
§ 39-26-102.5. Change of References From “Internal Revenue Code of 1954” to “Internal Revenue Code of 1986”
The change of references in this article from the “Internal Revenue Code of 1954” to the “Internal Revenue Code of 1986” shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced in the same manner as if […]
§ 39-26-103. Licenses – Fee – Revocation – Definition
Except as otherwise provided in sub-subparagraph (A) of subparagraph (IV) of paragraph (b.5) of subsection (9) of this section, it is unlawful for any person to engage in the business of selling at retail without first having obtained a license therefor, which license shall be granted and issued by the executive director of the department […]
§ 39-26-103.5. Qualified Purchaser – Direct Payment Permit Number – Qualifications
The executive director of the department of revenue may issue a direct payment permit number to any person that submits an application to the executive director demonstrating that: For the preceding twelve-month period, such person has purchased in Colorado in the aggregate at least seven million dollars of commodities, services, or tangible personal property that […]
§ 39-26-104. Property and Services Taxed – Definitions – Repeal
There is levied and there shall be collected and paid a tax in the amount stated in section 39-26-106 as follows: On the purchase price paid or charged upon all sales and purchases of tangible personal property at retail, including, but not limited to, the amount charged for mainframe computer access, photocopying, and packing and […]
§ 39-26-105. Vendor Liable for Tax – Definitions – Repeal
Except as provided in subsections (1)(a)(I)(B), (1.3), and (1.5) of this section, every retailer shall, irrespective of the provisions of section 39-26-106, be liable and responsible for the payment of an amount equivalent to two and ninety one-hundredths percent of all sales made on or after January 1, 2001, by the retailer of commodities or […]
§ 39-26-105.2. Remittance of Tax – Gis – Vendor Held Harmless – Requirements of Gis Database – Rules – Definition
As used in this section, “GIS database” means the geographic information system database that the department of revenue owns and maintains, that meets the defined scope of work set forth in the request for solicitation, and is provided to vendors to determine the jurisdictions to which tax is owed and to calculate appropriate sales and […]
§ 39-26-105.3. Remittance of Tax – Electronic Database – Vendor Held Harmless – Repeal
Any vendor that collects and remits sales tax to the department of revenue as provided by law may use an electronic database of state addresses that is certified by the department pursuant to subsection (3) of this section to determine the jurisdictions to which tax is owed. Any vendor that uses the data contained in […]
§ 39-26-105.4. Remittance of Tax – Determination of Address – Dealer Held Harmless
Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that […]
§ 39-26-105.5. Remittance of Sales Taxes – Electronic Funds Transfers
As specified in section 39-22-119.5, a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive director of the department of revenue. Source: L. 2001: Entire […]
§ 39-26-106. Schedule of Sales Tax
Except as otherwise provided in subparagraph (II) of this paragraph (a), there is imposed upon all sales of commodities and services specified in section 39-26-104 a tax at the rate of three percent of the amount of the sale, to be computed in accordance with schedules or systems approved by the executive director of the […]
§ 39-26-107. Rules and Regulations
To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it is the duty of the executive director of the department of revenue to formulate and promulgate after hearing appropriate rules and regulations to effectuate the purpose of sections 39-26-105 to 39-26-113. Source: L. 35: p. 1007, § […]
§ 39-26-108. Tax Cannot Be Absorbed
[ Editor’s note: This version of this section is effective until March 1, 2022. ] It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed […]
§ 39-26-109. Reports of Vendor
If the accounting methods regularly employed by the vendor in the transaction of his business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, upon written request of the vendor, may accept reports at such intervals as will […]
§ 39-26-111. Credit Sales
In case of a sale upon credit, or a contract for sale wherein it is provided that the price shall be paid in installments and title does not pass until a future date, or a chattel mortgage or a conditional sale, there shall be paid upon each payment, upon the account of purchase price, that […]
§ 39-26-112. Excess Tax – Remittance – Repeal
If any vendor, during any reporting period, collects as a tax an amount in excess of three percent of all taxable sales made prior to January 1, 2001, and two and ninety one-hundredths percent of all taxable sales made on or after January 1, 2001, such vendor shall remit to the executive director of the […]
§ 39-26-113. Collection of Sales Tax – Motor Vehicles – Off-Highway Vehicles – Exemption – Process for Motor Vehicles Sold at Auction – Exception – Definition
The department of revenue or its authorized agent shall not register a motor or other vehicle for which registration is required or issue a certificate of title for a motor vehicle, off-highway vehicle as defined in section 42-6-102, C.R.S., or manufactured home as defined in section 38-29-106, C.R.S., until any tax due on the sale […]
§ 39-26-113.5. Refund of State Sales Taxes for Vehicles Used in Interstate Commerce – Fund
Except as provided in subsection (3) of this section, for the calendar year commencing on January 1, 2011, and for each calendar year thereafter, a taxpayer may claim a refund of a percentage of all state sales and use taxes paid by the taxpayer pursuant to this part 1 and part 2 of this article […]
§ 39-26-115. Deficiency Due to Negligence
If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added ten percent of the total amount of the deficiency, and interest in such case shall be collected at the rate imposed under section 39-21-110.5, in […]