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2022 Colorado Code
Title 39 - Taxation
Article 26 - Sales and Use Tax
Part 1 - Sales Tax
§ 39-26-108. Tax Cannot Be Absorbed
Universal Citation: CO Code ยง 39-26-108 (2022)
[ 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 by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections 39-26-105 to 39-26-113 is guilty of a misdemeanor.
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