2021 Colorado Code
Title 39 - Taxation
Article 26 - Sales and Use Tax
Part 1 - Sales Tax
§ 39-26-101. Short Title
This article shall be known and may be cited as the “Emergency Retail Sales Tax Act of 1935”.
History. 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. History. 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.
ANNOTATION
Law reviews. For article, “Colorado Sales and Use Tax Consequences in Sales of Businesses”, see 11 Colo. Law. 679 (1982).
Article does not violate due process requirements in that the tax is imposed without notice or hearing to the taxpayer. Sweeney Elec. Co. v. Poston, 110 Colo. 139 , 132 P.2d 443 (1942).
Taxes imposed by articles 20 to 28 of this title are excise levies. Sweeney Elec. Co. v. Poston, 110 Colo. 139 , 132 P.2d 443 (1942).
Article is intended to impose tax upon that which is consumed and used and exempts only that which is sold for resale. Carpenter v. Carman Distrib. Co., 111 Colo. 566 , 144 P.2d 770 (1943); Palmer v. Perkins, 119 Colo. 533 , 205 P.2d 785 (1949).
Vendor not having a retail sales tax license is presumptively a user or consumer. This presumption, however, is a rebuttable one, and a vendor who would escape the tax has the burden of showing, be it before the department or in court, that the sales in fact are not subject to the retail sales tax. Pluss v. Dept. of Rev., 173 Colo. 86 , 476 P.2d 253 (1970).
