(1) If any vendor, during any reporting period, collects as a tax an amount in excess of the tax imposed by section 39-26-106 (1), such vendor shall remit to the executive director of the department of revenue the full net amount of the tax imposed in this part 1 and also such excess. The retention by the retailer or vendor of any excess of tax collections over the said percentage of the total taxable sales of such retailer or vendor, or the intentional failure to remit punctually to the executive director the full amount required to be remitted by the provisions of this part 1 is declared to be unlawful and constitutes a misdemeanor.
(2) (a) The requirements and penalty in this section do not apply to a qualifying retailer retaining state sales tax as allowed in section 39-26-105 (1.3).
(b) This subsection (2) is repealed, effective December 31, 2026.
Source: L. 35: p. 1009, � 5. CSA: C. 144, � 13. L. 37: p. 1085, � 1. L. 45: p. 580, � 4. CRS 53: � 138-6-12. C.R.S. 1963: � 138-5-12. L. 65: p. 1124, � 4. L. 2001: Entire section amended, p. 1281, � 58, effective June 5. L. 2020, 1st Ex. Sess.: Entire section amended, (HB 20B-1004), ch. 3, p. 24, � 3, effective December 7. L. 2024: (1) amended, (SB 24-228), ch. 170, p. 904, � 15, effective May 14.
Cross references: For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session.
39-26-113. Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - rules - definition. (1) The department of revenue or its authorized agent shall not register a motor or other vehicle for which registration is required or issue a certificate of title for a motor vehicle, off-highway vehicle as defined in section 42-6-102, or manufactured home as defined in section 38-29-106, until any tax due on the sale and purchase of the vehicle under section 29-2-211 or 39-26-106 or imposed by ordinance of any home rule city has been paid.
(2) If an applicant for registration and certificate of title for any motor or other vehicle or for a certificate of title for a mobile home fails to show payment of the sales taxes applicable to the sale and purchase thereof by means of proper receipts therefor, the department of revenue or its authorized agent shall collect all such applicable taxes at the time such application is made.
(3) Revenues due the state and collected pursuant to this section must be distributed as are other revenues under this part 1.
(4) Repealed.
(5) (a) The sale of a new or used automobile to a purchaser who is a nonresident of Colorado and who purchases such automobile for use outside this state is exempt from all sales taxes, the collection of which is provided for by this section.
(b) The executive director of the department of revenue shall attempt to negotiate agreements of reciprocity concerning the collection of sales taxes on motor vehicles with adjacent states.
(c) Repealed.
(5.5) The sale of personal property on which a specific ownership tax has been paid or is payable is exempt from the sales tax imposed by any special district or authority authorized to levy a sales tax pursuant to title 24, 25, 29, 30, 32, 37, or 43, when the sale meets both of the following conditions:
(a) The purchaser is a nonresident of, or has his or her principal place of business outside of, the district or authority; and
(b) The personal property is registered or required to be registered outside the limits of the district or authority under the laws of this state.
(6) (a) In a seller-financed sale in which the seller has added the sales tax due on the sale to the financed sales price of the motor or off-highway vehicle and the purchaser has failed to make payments due to the seller, the seller may deduct all portions of the unreceived payments that are attributable to the sales tax due on the sale from the next sales tax return made by the seller under this article. If the amount to be so deducted exceeds the amount of sales tax to be remitted by the seller for the next reporting period, the seller may carry forward the remaining amount of the deduction to future sales tax returns. This subsection (6) does not create a right to a refund or any other payment by the department of revenue to the seller.
(b) For purposes of this subsection (6), seller-financed sale means a retail sale of a motor or off-highway vehicle by a seller licensed under article 20 of title 44 in which the seller, or a wholly-owned affiliate or subsidiary of the seller, collects all or part of the total consideration paid for the vehicle in periodic payments and retains a lien on the vehicle until all payments have been received. Except as otherwise provided in this subsection (6)(b), seller-financed sale does not include a retail sale of a vehicle in which a person other than the seller provides the consideration for the sale and retains a lien on the vehicle until all payments have been made.
(c) The department of revenue may promulgate rules and regulations for the implementation of this subsection (6).
(7) (a) Notwithstanding any provision of law to the contrary, for any motor vehicle sold through an auction sale, unless paragraph (b) of this subsection (7) applies, all sales tax due for the purchase of the motor vehicle shall not be collected by the auctioneer, but shall be collected by the county clerk or other authorized agent of the county or city and county in which the motor vehicle is to be registered.
(b) The method of sales tax collection specified by subsection (7)(a) of this section does not apply to the sale of a motor vehicle at auction sale if the auctioneer is also an automobile dealer licensed under part 1 of article 20 of title 44.
(8) Subsections (1) and (2) of this section do not apply to the sale or transfer of off-highway vehicles before July 1, 2014. For an off-highway vehicle that was first purchased or transferred before July 1, 2014, and is being issued its first certificate of title for the first time after this date, the department shall not verify that the person paid any tax due on the vehicle.
Source: L. 35: p. 1009, � 5. CSA: C. 144, � 14. L. 37: p. 1085, � 1. L. 41: p. 661, � 5. CRS 53: � 138-6-13. C.R.S. 1963: � 138-5-13. L. 71: p. 1263, � 1. L. 77: (5) added, p. 1827, � 1, effective July 23; (1) and (2) amended, p. 1743, � 6, effective January 1, 1978. L. 79: (5)(c) repealed, p. 1463, � 1, effective June 29. L. 84: (5)(b) amended, p. 1123, � 37, effective June 7. L. 95: (6) added, p. 889, � 1, effective May 25. L. 2013: (1), (6)(a), and (6)(b) amended and (8) added, (SB 13-280), ch. 407, p. 2377, � 2, effective June 5; (7) added, (SB 13-134), ch. 80, p. 254, � 1, effective August 7. L. 2018: (6)(b) and (7)(b) amended, (SB 18-030), ch. 7, p. 140, � 13, effective October 1. L. 2019: (5.5) added, (HB 19-1240), ch. 264, p. 2501, � 5, effective June 1. L. 2024: (1) and (3) amended, (SB 24-025), ch. 144, p. 580, � 46, effective July 1, 2025; (4)(b) added by revision, (SB 24-025), ch. 144, pp. 580, 585, �� 46, 55.
Editor's note: Subsection (4)(b) provided for the repeal of subsection (4), effective July 1, 2025. (See L. 2024, pp. 580, 585.)
Cross references: For vehicles required to be registered, see � 42-3-102.
39-26-113.5. Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal. (1) (a) Except as provided in subsection (3) of this section, on and after January 1, 2011, but before July 1, 2025, a taxpayer may claim a refund of a percentage of all state sales and use taxes paid by the taxpayer pursuant to this part 1 and part 2 of this article on the sale, storage, or use of a model year 2010 or newer truck tractor or semitrailer with a gross vehicle weight rating of fifty-four thousand pounds or greater that is purchased on or after July 1, 2011, but before July 1, 2025.
(b) The total refund shall be calculated by the division of motor vehicles in the department of revenue in the same manner as the division calculates the proration of the annual specific ownership tax payable on Class A personal property as specified in section 42-3-107 (4), C.R.S.
(c) The total refund shall be claimed as follows:
(I) For the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year;
(II) For the first calendar year after the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year; and
(III) For the second calendar year after the calendar year in which the truck tractor or semitrailer was purchased, stored, or used, thirty-three percent of the total amount of the refund if the model year of the truck tractor or semitrailer was sold as new during such calendar year.
(IV) and (V) (Deleted by amendment, L. 2010, (HB 10-1285), ch. 423, p. 2190, � 4, effective July 1, 2010.)
(2) To claim a refund allowed by subsection (1) of this section, a taxpayer shall submit a refund application to the department of revenue on a form provided by the department. The application shall be accompanied by proof of payment of state sales and use taxes paid by the taxpayer. The application shall also include any additional information that the department of revenue may require by rule.
(3) (a) The department of revenue shall deny a claimant the sales tax refund or a portion of such refund granted in this section if the claim results in more than the amount allocated for the credit pursuant to section 42-1-225, C.R.S.
(b) To implement this section, the department of revenue shall track the amount of the refunds granted under this section.
(4) This section is repealed, effective July 1, 2026.
Source: L. 2009: Entire section added, (HB 09-1298), ch. 417, p. 2312, � 1, effective July 1, 2010. L. 2010: (1)(a) and (1)(c) amended and (3) added, (HB 10-1285), ch. 423, p. 2190, � 4, effective July 1. L. 2024: (1)(a) amended and (4) added, (HB 24-1036), ch. 373, p. 2529, � 16, effective August 7.
Editor's note: Section 7 of chapter 417, Session Laws of Colorado 2009, provides that this section shall not take effect unless the revisor of statutes receives written notice from the executive director of the department of revenue that a sustainable source of revenue has been identified to implement this section; however, section 8 of chapter 423, Session Laws of Colorado 2010, amended section 7 of chapter 417, Session Laws of Colorado 2009, by eliminating the notification requirement. Chapter 417, Session Laws of Colorado 2009, became effective July 1, 2010.
Cross references: For the legislative declaration in HB 24-1036, see section 1 of chapter 373, Session Laws of Colorado 2024.
39-26-114. Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)
Source: L. 35: p. 1009, � 6. CSA: C. 144, � 15. L. 37: p. 1086, � 15. L. 43: p. 540, � 1. L. 45: p. 576, �� 3, 4. CRS 53: � 138-6-14. L. 57: p. 823, � 1. L. 59: pp. 801, 803, 804, �� 1, 2, 3. L. 61: p. 823, � 1. L. 63: p. 952, � 1. C.R.S. 1963: � 138-5-14. L. 64: p. 818, � 5. L. 65: pp. 1124, 1126, 1148, �� 5, 7, 3. L. 67: pp. 512, 532, �� 2, 1. L. 69: p. 221, � 3. L. 70: pp. 396, 397, �� 1, 1. L. 73: p. 241, � 24. L. 75: (1)(f) and (10) amended, p. 1468, � 15, effective July 18. L. 76: (1) R&RE, p. 318, � 76, effective May 20; (1)(a)(IX) and (1)(a)(X) added, p. 787, � 1, effective July 1. L. 77: (2)(d) amended, p. 1836, � 1, effective May 26; (1)(a)(VII) (1)(a)(IX), and (1)(a)(X) amended and (1)(a)(XI) added, pp. 1829, 1831, 1833, � 1, effective July 1; (1)(a)(XII) added, p. 1823, � 2, effective July 15; (1)(a)(XIII), (1)(a)(XIV), and (1)(a)(XV) added, p. 1834, � 1, effective July 20; (1)(a)(V) amended, p. 1828, � 1, effective January 1, 1978. L. 78: (1)(a)(II) amended, p. 506, � 2, effective March 8; (1)(a)(XVI) and (1)(a)(XVII) added, p. 514, � 1, effective April 4; (1)(a)(XVIII) added, � 3, effective July 1. L. 79: (1)(a)(XIX) and (1)(d) added and (2)(c) and (10) amended, pp. 1465, 1466, �� 1, 2, 3, 4, effective June 7; (7)(a) and (8) amended, pp. 1428, 1468, �� 9, 1, effective July 1; (1)(a)(XX) and (11) added, pp. 1428, 1447, �� 8, 39, effective July 3; (1)(a)(VII) amended, p. 1641, � 55, effective July 19; (1)(a)(V) and (1)(a)(XV) amended, (1)(a)(XXI) added and (9) repealed, pp. 1431, 1440, 1464, 1501, �� 15, 26, 27, 1, effective January 1, 1980. L. 80: (12) added, p. 752, � 5, effective April 10; (1)(a)(XXI) and (6) amended pp. 733, 736, �� 1, 1, effective July 1; (1)(a)(V) amended, p. 727, � 24, effective January 1, 1981; (12) repealed, p. 752, � 5, effective July 1, 1987. L. 81: (13) added, p. 1889, � 1, effective May 18; (5) amended, p. 1888, � 1, effective May 26. L. 82: (1)(a)(XXI) amended, p. 571, � 2, effective April 27; (14) added, p. 569, � 2, effective July 1. L. 84: (1)(a)(XXII) added, p. 1021, � 1, effective March 5. L. 85: (2)(b) and (7)(b)(I) amended, pp. 1257, 1284, �� 9, 3, effective January 1, 1986. L. 86: (7)(a) and (11)(a) amended, pp. 1118, 1142, �� 16, 4, effective July 1. L. 87: (11)(a) amended, p. 1451, � 25, effective June 22; (15) and (16) added, p. 1463, � 3, effective October 1. L. 88: (7)(a) R&RE, p. 1329, � 3, effective April 4; (11)(d) and (13) amended, p. 1326, � 4, effective April 6; (11)(a)(II) amended, p. 1317, � 14, effective May 29; (1)(a)(VII) amended, p. 1090, � 4, effective January 1, 1989. L. 89: (1)(c) amended, p. 1502, � 9, effective July 1, 1990. L. 90: (17) added, p. 1740, � 2, effective April 17. L. 91: (1)(a)(VII) amended, p. 2397, � 20, effective July 1; (1)(a)(XXIII) added, p. 1968, � 1, effective July 1, 1992. L. 91, 1st Ex. Sess.: (1)(a)(VII) amended, p. 6, � 9, effective July 1. L. 92: (1)(a)(XXIV) and (1)(a)(XXV) added, p. 2258, � 1, effective July 1. L. 94: (10) amended, p. 2568, � 88, effective January 1, 1995. L. 95: (11)(a)(II) amended, p. 137, � 1, effective April 7; (18) added, p. 329, � 1, effective April 27. L. 96: (11)(a)(II) and (11)(c) amended and (11)(c.5) added, p. 1857, � 1, effective June 5; (7)(c) and (7)(e) amended, p. 166, � 8, effective July 1; (1)(a)(XXIV) and (1)(a)(XXV) amended, p. 1241, � 100, effective August 7. L. 97: (5) and (6) amended, p. 370, � 2, effective July 1. L. 98: (19) added, p. 494, � 2, effective April 22; (1)(a)(XXVI) added, p. 736, � 3, effective May 18; (7)(b)(V) amended, p. 1348, � 84, effective June 1. L. 99: (22) added, p. 979, � 1, effective May 28; (1)(a)(II) amended, p. 1272, � 2, effective June 2; (17) RC&RE, p. 1297, � 2, effective June 3; (20) added, p. 1273, � 1, effective July 1; (21) added, p. 1303, � 1, effective July 1; (23) added, p. 1324, � 2, effective July 1; (7.5) added, p. 1355, � 1, effective January 1, 2000. L. 2000: (20)(a)(II)(B) and (20)(b)(II) amended, p. 549, � 3, effective July 1; (1)(a)(XXVI) amended, p. 736, � 3, effective August 2; (1)(a)(XV) amended, p. 1937, � 18, effective October 1. L. 2001: IP(20)(b)(II) amended, p. 162, � 1, effective July 1; IP(20)(b)(II) amended, p. 381, � 1, effective July 1; (24) added, p. 1545, � 1, effective July 1. L. 2003: (10) amended, p. 551, � 7, effective March 5; (1)(a)(XV) amended, p. 1818, � 6, effective August 6. L. 2004: Entire section repealed, p. 1016, � 1, effective July 1.
Editor's note: The provisions of this section were relocated to part 7 of this article. For the location of specific provisions, see the editor's note following each section in said part 7 and the comparative tables located in the back of the index.