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2022 Colorado Code
Title 39 - Taxation
Article 26 - Sales and Use Tax
Part 1 - Sales Tax
§ 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

Universal Citation: CO Code § 39-26-127 (2022)
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  1. Notwithstanding the provisions of section 29-2-105 (1)(d), C.R.S., any provision of title 32, C.R.S., or any other provision of law, and except as set forth in subsection (3) of this section, the levying of sales tax on, exemption from sales tax for, or local option to levy sales tax on or provide an exemption from sales tax for any tangible personal property or services under the sales tax ordinance or resolution of any county, municipality, special district, authority, or other local government or political subdivision of the state shall not be affected in any way by the elimination, suspension, or modification of any sales tax exemption or any other legislative modification of the state sales tax base resulting from the enactment of any of the following bills:
    1. House Bill 10-1189, enacted in 2010;

    2. House Bill 10-1190, enacted in 2010;

    3. House Bill 10-1191, enacted in 2010;

    4. House Bill 10-1194, enacted in 2010;

    5. House Bill 10-1195, enacted in 2010.

  2. Except as set forth in subsection (3) of this section, this section does not create or expand, and shall not be construed to create or expand, any authority of any county, municipality, special district, authority, or other local government or political subdivision of the state to levy sales tax.

  3. Beginning January 1, 2014, subsection (1) of this section does not apply to the regional transportation district established by article 9 of title 32, C.R.S., and the scientific and cultural facilities district established by article 13 of title 32, C.R.S., which levy sales and use tax upon every transaction or other incident with respect to which a sales and use tax is levied by the state.

Source: L. 2010: Entire section added, (HB 10-1189), ch. 5, p. 39, § 3, effective February 24; entire section added, (HB 10-1190), ch. 6, p. 42, § 4, effective February 24; entire section added, (HB 10-1191), ch. 7, p. 47, § 5, effective February 24; entire section added, (HB 10-1194), ch. 10, p. 60, § 3, effective February 24; entire section added, (HB 10-1195), ch. 11, p. 63, § 4, effective February 24. L. 2013: Entire section amended, (HB 13-1272), ch. 337, p. 1965, § 4, effective January 1, 2014.

Editor's note: The provisions of this section, as added by House Bill 10-1189, House Bill 10-1190, House Bill 10-1191, House Bill 10-1194, and House Bill 10-1195, were harmonized.

Cross references: For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 337, Session Laws of Colorado 2013.

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