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 commits a class 2 misdemeanor.
Source: L. 35: p. 1007, § 5. CSA: C. 144, § 8. L. 37: p. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended, (SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022.
ANNOTATION
Law reviews. For article, "Colorado Sales and Use Tax Consequences in Sales of Businesses", see 11 Colo. Law. 679 (1982).
Ultimate responsibility for payment of the sales tax is on the consumer. While the retailer has the duty to collect the tax, it only acts as an agent of the state in this capacity. Columbine Beverage Co. v. Continental Can Co., 662 P.2d 1094 (Colo. App. 1982).
Liability does not rest on contractual arrangement with vendor. The liability of the consumer to pay the sales tax does not rest on any contractual arrangement with the vendor regarding the collection or payment of these taxes. Therefore, it is not necessary for a lessor specifically to include provisions for payment of the tax in its written lease agreement with the lessee. Columbine Beverage Co. v. Continental Can Co., 662 P.2d 1094 (Colo. App. 1982).