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2020 Colorado Revised Statutes
Title 39 - Taxation
Article 26. Sales and Use Tax
Cross references: For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see § 20 of article X of the state constitution; for the county and municipal sales or use tax law, see article 2 of title 29.
Law reviews: For article, "Three Sources of Municipal Revenue in Colorado", see 19 Colo. Law. 2065 (1990); for article, "Colorado Sales and Use Taxes In the Multistate Context", see 20 Colo. Law. 501 (1991); for article, "Colorado Business Asset Acquisitions: A Tax Trap for the Unwary", see 26 Colo. Law. 65 (Sept. 1997); for article, "A Survey of the Law of Colorado Nonprofit Entities", see 27 Colo. Law. 5 (April 1998); for article, "Sales and Use Tax
Consequences of Reorganizations, Separations, and Acquisitions", see 32 Colo. Law. 81 (May 2003); for article, "Colorado and the 'Amazon Tax'--Recent History", see 41 Colo. Law. 43 (June 2012).
PART 1 SALES TAX
Cross references: For the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this part 1, see § 24-12-108.
Law reviews: For article, "Colorado and the 'Amazon Tax'--Recent History", see 41 Colo. Law. 43 (June 2012).
- Section 39-26-101. Short title.
- Section 39-26-102. Definitions.
- Section 39-26-102.5. Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986".
- Section 39-26-103. Licenses - fee - revocation - definition.
- Section 39-26-103.5. Qualified purchaser - direct payment permit number - qualifications.
- Section 39-26-104. Property and services taxed - definitions - repeal.
- Section 39-26-105. Vendor liable for tax - definitions - repeal.
- Section 39-26-105.2. Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - definition.
- Section 39-26-105.3. Remittance of tax - electronic database - vendor held harmless repeal.
- Section 39-26-105.4. Remittance of tax - determination of address - dealer held harmless.
- Section 39-26-105.5. Remittance of sales taxes - electronic funds transfers.
- Section 39-26-106. Schedule of sales tax.
- Section 39-26-107. Rules and regulations.
- Section 39-26-108. Tax cannot be absorbed.
- Section 39-26-109. Reports of vendor.
- Section 39-26-110. Retailer - multiple locations.
- Section 39-26-111. Credit sales.
- Section 39-26-112. Excess tax - remittance - repeal.
- Section 39-26-113. Collection of sales tax - motor vehicles - off-highway vehicles exemption - process for motor vehicles sold at auction - exception - definition.
- Section 39-26-113.5. Refund of state sales taxes for vehicles used in interstate commerce fund.
- Section 39-26-114. Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)
- Section 39-26-115. Deficiency due to negligence.
- Section 39-26-116. Record of sales.
- Section 39-26-117. Tax lien - exemption from lien.
- Section 39-26-118. Recovery of taxes, penalty, and interest - repeal.
- Section 39-26-119. License and tax additional.
- Section 39-26-120. False or fraudulent return, statement - penalty.
- Section 39-26-121. Penalty.
- Section 39-26-122. Administration.
- Section 39-26-122.5. Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration.
- Section 39-26-122.7. Filing and remittance of remote sales - standard sales tax reporting form for remote sales - delayed distributions - central audit bureau - creation. (Repealed)
- Section 39-26-123. Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions.
- Section 39-26-123.1. Credit of sales and use tax receipts to Colorado water conservation board construction fund - terminates July 1, 1982 - repeal. (Repealed)
- Section 39-26-124. Applicability to banks.
- Section 39-26-125. Limitations.
- Section 39-26-126. Legislative finding as to revenues for old age pension fund.
- Section 39-26-127. Legislation modifying the state sales tax base - no impact on local government sales tax bases - no expansion of local authority to levy sales tax.
- Section 39-26-128. Uniform sales and use tax base - definition.
- Section 39-26-129. Refund for property used in rural broadband service - legislative declaration - definitions.
Cross references: For the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this part 2, see § 24-12-108.
Law reviews: For article, "Colorado and the 'Amazon Tax'--Recent History", see 41 Colo. Law. 43 (June 2012).
- Section 39-26-201. Definitions.
- Section 39-26-202. Authorization of tax.
- Section 39-26-203. Exemptions - definitions. (Repealed)
- Section 39-26-204. Periodic return - collection - repeal.
- Section 39-26-204.5. Remittance of tax - electronic database - retailer held harmless.
- Section 39-26-204.6. Remittance of tax - determination of address - motor vehicle dealer held harmless.
- Section 39-26-205. Tax constitutes lien - exemption from lien.
- Section 39-26-206. Failure to make return.
- Section 39-26-207. Penalty interest on unpaid tax.
- Section 39-26-208. Collection of use tax - motor vehicles.
- Section 39-26-209. Rules and regulations.
- Section 39-26-210. Limitations.
- Section 39-26-211. Applicability to banks.
- Section 39-26-212. Legislation modifying the state use tax base - no impact on local government use tax bases - no expansion of local authority to levy use tax.
Cross references: For the legislative declaration contained in the 1999 act enacting this part 4, see section 2 of chapter 184, Session Laws of Colorado 1999.
- Section 39-26-401. Definitions.
- Section 39-26-402. Refund of state sales and use tax for biotechnology - application requirements and procedures.
- Section 39-26-403. Refund of state sales and use tax for medical technology and clean technology - application requirements and procedures - legislative declaration - repeal. (Repealed)
- Section 39-26-501. Definitions. (Repealed)
- Section 39-26-502. Fiscal years commencing on or after July 1, 1999 - temporary refund of state sales and use tax paid for pollution control equipment to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
- Section 39-26-601. Definitions. (Repealed)
- Section 39-26-602. Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
Editor's note: This entire part 7 was added in 2004 and includes the relocation of provisions formerly contained in §§ 39-26-114 and 39-26-203. A comparative table showing the relocations is contained in the back of the index.
- Section 39-26-701. Definitions.
- Section 39-26-702. Department of revenue - rules.
- Section 39-26-703. Disputes and refunds.
- Section 39-26-704. Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property.
- Section 39-26-705. Miscellaneous use tax exemptions - printers ink and newsprint manufactured goods.
- Section 39-26-706. Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins.
- Section 39-26-707. Food, meals, beverages, and packaging - definitions.
- Section 39-26-708. Construction and building materials.
- Section 39-26-709. Machinery and machine tools - definitions.
- Section 39-26-710. Railroads - construction and building materials - tangible personal property - work equipment - rolling stock.
- Section 39-26-711. Aircraft - tangible personal property.
- Section 39-26-711.5. Aircraft - use outside state.
- Section 39-26-711.8. Aircraft - use outside state - on-demand air carriers.
- Section 39-26-711.9. Historic aircraft on loan for public display - definition.
- Section 39-26-712. Trailers and trucks.
- Section 39-26-713. Tangible personal property.
- Section 39-26-714. Vending machines - definitions.
- Section 39-26-715. Fuel and oil - definitions.
- Section 39-26-716. Agriculture and livestock - special fuels - definitions.
- Section 39-26-717. Drugs and medical and therapeutic devices - definitions.
- Section 39-26-718. Charitable organizations - association or organization of parents and teachers of public school students.
- Section 39-26-719. Motor vehicles.
- Section 39-26-720. Bingo equipment.
- Section 39-26-721. Manufactured homes.
- Section 39-26-722. Cleanrooms - definitions - repeal. (Repealed)
- Section 39-26-723. Colorado wood products - repeal.
- Section 39-26-724. Components used to produce energy from a renewable energy source definitions.
- Section 39-26-725. Sales related to a school - definitions.
- Section 39-26-726. Medical marijuana - debilitating conditions and ability to purchase.
- Section 39-26-727. Tribal exemption - motor vehicles - partial interest - definition legislative declaration.
- Section 39-26-728. Property for use in space flight - definitions.
- Section 39-26-729. Retail sales of marijuana.
- Section 39-26-801. Legislative declaration.
- Section 39-26-802. Sales and use tax simplification task force - creation - repeal.
- Section 39-26-802.5. Sales and use tax simplification - request for information.
- Section 39-26-802.7. Electronic sales and use tax simplification system - sourcing method implementation - legislative intent - definitions.
- Section 39-26-803. Gifts, grants, or donations.
- Section 39-26-804. Repeal of part.
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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