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Sales and Use Tax
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Colorado Revised Statutes
Taxation
Sales and Use Tax
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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 (Repealed)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 (Repealed)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.
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.
Sections
39-26-301 to 39-26-307
(Repealed).
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)
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.