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Colorado Rev. Stat.
2022 Colorado Code
Title 39 - Taxation
Article 26 - Sales and Use Tax
Part 1 - Sales Tax
- § 39-26-101. Short Title
- § 39-26-102. Definitions
- § 39-26-102.5. Change of References From "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"
- § 39-26-103. Licenses - Fee - Revocation - Definition
- § 39-26-103.5. Qualified Purchaser - Direct Payment Permit Number - Qualifications
- § 39-26-104. Property and Services Taxed - Definitions - Repeal
- § 39-26-105. Vendor Liable for Tax - Definitions - Repeal
- § 39-26-105.2. Remittance of Tax - Gis - Vendor Held Harmless - Requirements of Gis Database - Rules - Definition
- § 39-26-105.3. Remittance of Tax - Electronic Database - Vendor Held Harmless - Repeal
- § 39-26-105.4. Remittance of Tax - Determination of Address - Dealer Held Harmless
- § 39-26-105.5. Remittance of Sales Taxes - Electronic Funds Transfers
- § 39-26-106. Schedule of Sales Tax
- § 39-26-107. Rules and Regulations
- § 39-26-108. Tax Cannot Be Absorbed
- § 39-26-108. Tax Cannot Be Absorbed
- § 39-26-109. Reports of Vendor
- § 39-26-110. Retailer - Multiple Locations. (Repealed)
- § 39-26-111. Credit Sales
- § 39-26-112. Excess Tax - Remittance - Repeal
- § 39-26-113. Collection of Sales Tax - Motor Vehicles - Off-Highway Vehicles - Exemption - Process for Motor Vehicles Sold at Auction - Exception - Definition
- § 39-26-113.5. Refund of State Sales Taxes for Vehicles Used in Interstate Commerce - Fund
- § 39-26-114. Exemptions - Disputes - Credits or Refunds - Definitions - Creation of Fund. (Repealed)
- § 39-26-115. Deficiency Due to Negligence
- § 39-26-116. Record of Sales
- § 39-26-117. Tax Lien - Exemption From Lien
- § 39-26-118. Recovery of Taxes, Penalty, and Interest - Repeal
- § 39-26-119. License and Tax Additional
- § 39-26-120. False or Fraudulent Return, Statement - Penalty
- § 39-26-121. Penalty
- § 39-26-122. Administration
- § 39-26-122.5. Collection of Sales Tax - Enhanced Efficiencies - Intergovernmental Agreements With Local Governments - Legislative Declaration
- § 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 (Repealed)
- § 39-26-123. Receipts - Disposition - Transfers of General Fund Surplus - Sales Tax Holding Fund - Creation - Definitions
- § 39-26-123.1. Credit of Sales and Use Tax Receipts to Colorado Water Conservation Board Construction Fund - Terminates July 1, 1982 - Repeal. (Repealed)
- § 39-26-124. Applicability to Banks
- § 39-26-125. Limitations
- § 39-26-126. Legislative Finding as to Revenues for Old Age Pension Fund
- § 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
- § 39-26-128. Uniform Sales and Use Tax Base - Definition
- § 39-26-129. Refund for Property Used in Rural Broadband Service - Legislative Declaration - Definitions
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