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Colorado Statutes, Title 39

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Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

86 sections·Filtered byTitle 39✕Ch 26✕

Colo. Rev. Stat. § 39-26-101 Short title
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This article shall be known and may be cited as the "Emergency Retail Sales Tax Act of 1935". Source: L. 35: p. 1000, § 1. CSA: C. 144, § 1. L. 37: p. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1. ANNOTATION Law reviews. For article, "Colorado Sales and Use Tax Consequenc…
Colo. Rev. Stat. § 39-26-102 Definitions
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As used in this article 26, unless the context otherwise requires: (1) "Agricultural commodity" means any agricultural commodity as defined in section 35-28-104 (1), C.R.S.; except that, for purposes of this article, "agricultural commodity" shall also include sugar beets, timber…
Colo. Rev. Stat. § 39-26-102.5 Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"
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The change of references in this article from the "Internal Revenue Code of 1954" to the "Internal Revenue Code of 1986" shall not affect any act done or any right accrued or accruing before or after such change, but all rights and liabilities shall continue and may be enforced i…
Colo. Rev. Stat. § 39-26-103 Licenses - fee - revocation - definition

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(1) (a) Except as otherwise provided in sub-subparagraph (A) of subparagraph (IV) of paragraph (b.5) of subsection (9) of this section, it is unlawful for any person to engage in the business of selling at retail without first having obtained a license therefor, which license sha…

Colo. Rev. Stat. § 39-26-103.5 Qualified purchaser - direct payment permit number - qualifications

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(1) The executive director of the department of revenue may issue a direct payment permit number to any person that submits an application to the executive director demonstrating that: (a) For the preceding twelve-month period, such person has purchased in Colorado in the aggrega…

Colo. Rev. Stat. § 39-26-104 Property and services taxed - definitions

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(1) There is levied and there shall be collected and paid a tax in the amount stated in section 39-26-106 as follows: (a) On the purchase price paid or charged upon all sales and purchases of tangible personal property at retail, including, but not limited to, the amount charged …

Colo. Rev. Stat. § 39-26-105 Vendor liable for tax - definitions - repeal

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(1) (a) (I) (A) Except as provided in subsections (1)(a)(I)(B), (1.3), and (1.5) of this section, every retailer shall be liable and responsible for the payment of an amount equivalent to the tax imposed by section 39-26-106 (1). (B) A retailer who has received in good faith from…

Colo. Rev. Stat. § 39-26-105.2 Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - legislative declaration - definitions

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(1) As used in this section, "GIS database" means the geographic information system database that the department of revenue owns and maintains, that meets the defined scope of work set forth in the request for solicitation, and is provided to vendors to determine the jurisdiction…

Colo. Rev. Stat. § 39-26-105.4 Remittance of tax - determination of address - dealer held harmless

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(1) Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not colle…

Colo. Rev. Stat. § 39-26-105.5 Remittance of sales taxes - electronic funds transfers

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As specified in section 39-22-119.5, a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive…

Colo. Rev. Stat. § 39-26-106 Schedule of sales tax

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(1) (a) (I) Repealed. (II) Except as otherwise provided in section 39-26-901, on and after January 1, 2001, there is imposed upon all sales of commodities and services specified in section 39-26-104 a tax at the rate of two and ninety one-hundredths percent of the amount of the s…

Colo. Rev. Stat. § 39-26-107 Rules and regulations

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To provide uniform methods of adding the tax, or the average equivalent thereof, to the selling price, it is the duty of the executive director of the department of revenue to formulate and promulgate after hearing appropriate rules and regulations to effectuate the purpose of se…

Colo. Rev. Stat. § 39-26-108 Tax cannot be absorbed

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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…

Colo. Rev. Stat. § 39-26-109 Reports of vendor - rules

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(1) If the accounting methods regularly employed by the vendor in the transaction of the vendor's business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, up…

Colo. Rev. Stat. § 39-26-111 Credit sales

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(1) In case of a sale upon credit, or a contract for sale wherein it is provided that the price shall be paid in installments and title does not pass until a future date, or a chattel mortgage or a conditional sale, there shall be paid upon each payment, upon the account of purch…

Colo. Rev. Stat. § 39-26-112 Excess tax - remittance - repeal

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(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 ex…

Colo. Rev. Stat. § 39-26-113 Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - rules - definition

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(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…

Colo. Rev. Stat. § 39-26-115 Deficiency due to negligence

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If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added ten percent of the total amount of the deficiency, and interest in such case shall be collec…

Colo. Rev. Stat. § 39-26-116 Record of sales

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It is the duty of every person engaging or continuing in business in this state, for the transaction of which a license is required under this part 1 to keep and preserve suitable records of all sales made by him and such other books or accounts as may be necessary to determine t…

Colo. Rev. Stat. § 39-26-117 Tax lien - exemption from lien

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(1) (a) Except as provided in paragraphs (b) and (f) of this subsection (1), the tax imposed by this part 1 shall be a first and prior lien upon the goods and business fixtures of or used by any retailer or qualified purchaser under lease, title retaining contract, or other contr…

Colo. Rev. Stat. § 39-26-118 Recovery of taxes, penalty, and interest - repeal

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(1) (a) All sums of money paid by the purchaser to the retailer as taxes imposed by this article 26 shall be and remain public money, the property of the state of Colorado, in the hands of such retailer, and the retailer shall hold the same in trust for the sole use and benefit o…

Colo. Rev. Stat. § 39-26-119 License and tax additional

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The license and tax imposed by this part 1 shall be in addition to all other licenses and taxes imposed by law, except as otherwise provided in this part 1. Source: L. 35: p. 1017, § 15. CSA: C. 144, § 29. L. 37: p. 1096, § 1. CRS 53: § 138-6-28. C.R.S. 1963: § 138-5-28.

Colo. Rev. Stat. § 39-26-120 False or fraudulent return, statement - penalty

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(1) It is unlawful for any retailer or vendor to refuse to make any return required to be made in this part 1 or to make any false or fraudulent return or false statement on any return, or fail and refuse to make payment to the executive director of the department of revenue of a…

Colo. Rev. Stat. § 39-26-121 Penalty

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Unless otherwise provided in this part 1, any person guilty of a felony, as defined and declared in this part 1, upon conviction thereof, shall be punished as provided by section 39-21-118. Source: L. 35: p. 1018, § 17. CSA: C. 144, § 31. L. 37: p. 1097, § 1. CRS 53: § 138-6-30. …

Colo. Rev. Stat. § 39-26-122 Administration

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The administration of this part 1 is vested in and shall be exercised by the executive director of the department of revenue who shall prescribe forms and reasonable rules and regulations in conformity with this part 1 for the making of returns, for the ascertainment, assessment,…

Colo. Rev. Stat. § 39-26-123 Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions

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(1) As used in this section, unless the context otherwise requires: (a) Repealed. (a.5) (Deleted by amendment, L. 2011, (HB 11-1043), ch. 266, p. 1213, § 24, effective July 1, 2011.) (a.7) "Net revenue" means the gross amount of sales and use tax receipts collected under this art…

Colo. Rev. Stat. § 39-26-124 Applicability to banks

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The provisions of this part 1 shall apply to national banking associations and to banks organized and chartered under the laws of this state. Source: L. 70: p. 399, § 1. C.R.S. 1963: § 138-5-44.

Colo. Rev. Stat. § 39-26-125 Limitations

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The taxes for any period, together with the interest thereon and penalties with respect thereto, imposed by this part 1 shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect…

Colo. Rev. Stat. § 39-26-126 Legislative finding as to revenues for old age pension fund

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The general assembly finds that sections 39-26-105 (1), 39-26-106 (2)(a), 39-26-109, 39-26-112, 39-26-717 (1), and 39-26-714 (1) repeal no law that provides revenue for the old age pension fund and amend no law so as to reduce the revenue provided for the old age pension fund, ex…

Colo. Rev. Stat. § 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

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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 s…

Colo. Rev. Stat. § 39-26-129 Refund for property used in rural broadband service - legislative declaration - tax preference performance statement - definitions - repeal

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(1) (a) The general assembly finds and declares that: (I) Expanding access to wireless and other communication services is critical to the economic and social well-being of Colorado's residents and businesses. Reliable communications infrastructure supports education, health care…

Colo. Rev. Stat. § 39-26-201 Definitions

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In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires: (1) "Acquisition charges or costs" includes "purchase price", as defined in section 39-26-102 (7). (2) "Person" means an individual, corporation, limited liability …

Colo. Rev. Stat. § 39-26-202 Authorization of tax

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(1) (a) Except as otherwise provided in subsection (1)(b) of this section, there is imposed and shall be collected from every person in this state a tax or excise at the rate of three percent of storage or acquisition charges or costs for the privilege of storing, using, or consu…

Colo. Rev. Stat. § 39-26-204 Periodic return - collection

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(1) (a) Every person subject to the provisions of this part 2 who uses, stores, or consumes tangible personal property in the conduct of a business in this state, which property is purchased either inside or outside this state, and who has not paid the sales or use tax imposed by…

Colo. Rev. Stat. § 39-26-204.5 Remittance of tax - electronic database - retailer held harmless

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(1) Repealed. (2) The provisions of section 39-26-105.2 allowing vendors to be held harmless for collecting the incorrect amount of tax due on a purchase when using the data contained in the GIS database, or using data from a third-party database that is verified to use the most …

Colo. Rev. Stat. § 39-26-204.6 Remittance of tax - determination of address - motor vehicle dealer held harmless

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The hold harmless provisions of section 39-26-105.4 shall apply to any licensed motor vehicle dealer doing business in this state and making sales of motor vehicles for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as prov…

Colo. Rev. Stat. § 39-26-205 Tax constitutes lien - exemption from lien

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(1) The tax imposed by section 39-26-202 shall be a first and prior lien on the tangible personal property stored, used, or consumed, subject only to any valid mortgage or other liens of record on and prior to the recording of notice as required by section 39-26-118 (3), and, whe…

Colo. Rev. Stat. § 39-26-206 Failure to make return

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Any person who willfully fails or refuses to make the return required in section 39-26-204, or who makes a false or fraudulent return, or who willfully fails to pay any tax owing by him, and any person who aids or abets another in an attempt to evade such tax, shall be punished a…

Colo. Rev. Stat. § 39-26-207 Penalty interest on unpaid tax

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Any tax due and unpaid under this part 2 shall be a debt to the state, and shall draw interest at the rate imposed under section 39-21-110.5, in addition to the interest provided by section 39-21-109, from the time when due until paid. The executive director of the department of …

Colo. Rev. Stat. § 39-26-208 Collection of use tax - motor vehicles

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(1) No registration shall be made of a motor or other vehicle for which registration is required and no certificate of title shall be issued for such vehicle or for a mobile home by the department of revenue or its authorized agent until any tax due upon the storage, use, or cons…

Colo. Rev. Stat. § 39-26-209 Rules and regulations

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The administration of this part 2 is vested in the executive director of the department of revenue, and he shall prescribe forms, rules, and regulations for the administration and enforcement of this part 2. Source: L. 37: p. 1102, § 1. CSA: C. 144, § 42. CRS 53: § 138-6-41. C.R.…

Colo. Rev. Stat. § 39-26-210 Limitations

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The taxes for any period, together with the interest thereon and penalties with respect thereto, imposed by this part 2 shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect…

Colo. Rev. Stat. § 39-26-211 Applicability to banks

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The provisions of this part 2 shall apply to national banking associations and to banks organized and chartered under the laws of this state. Source: L. 70: p. 399, § 1. C.R.S. 1963: § 138-5-44.

Colo. Rev. Stat. § 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

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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 use tax on, exemption from use tax for, or local option to levy use t…

Colo. Rev. Stat. § 39-26-401 Definitions

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As used in this part 4, unless the context otherwise requires: (1) "Biotechnology" means: (a) The application of technologies to produce or modify products, to develop microorganisms for specific uses, to identify targets for small pharmaceutical development, or to transform biol…

Colo. Rev. Stat. § 39-26-402 Refund of state sales and use tax for biotechnology - application requirements and procedures

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(1) For the calendar year commencing January 1, 1999, and for each calendar year thereafter prior to January 1, 2027, each qualified biotechnology taxpayer shall be allowed to claim a refund of all state sales and use tax paid by the qualified biotechnology taxpayer, pursuant to …

Colo. Rev. Stat. § 39-26-404 Repeal of part

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This part 4 is repealed, effective December 31, 2029. Source: L. 2024: Entire section added, (HB 24-1036), ch. 373, p. 2531, § 20, effective August 7.

Colo. Rev. Stat. § 39-26-701 Definitions

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In addition to the definitions in section 39-26-102, as used in this part 7, unless the context otherwise requires: (1) "Destination management company" means a person that: (a) Is primarily engaged in the business of providing or arranging for the provision of at least six desti…

Colo. Rev. Stat. § 39-26-702 Department of revenue - rules

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The department of revenue shall adopt rules for the administration and enforcement of this part 7. Source: L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1.

Colo. Rev. Stat. § 39-26-703 Disputes and refunds - repeal

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(1) Should a dispute arise between the purchaser and seller as to whether or not any sale, service, or commodity is exempt from taxation pursuant to this part 7, nevertheless the seller shall collect and the purchaser shall pay the tax, and the seller shall thereupon issue to the…