Title 39, Taxation
0 chapters · 682 sections in this title.
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.
Colo. Rev. Stat. § 39-26-102 Performance statement - definitions - repeal
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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 and…
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. § 39-26-104 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. § 39-26-105.5 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. § 39-26-110 Retailer - multiple locations. (Repealed)
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Source: L. 35: p. 1008, � 5. CSA: C. 144, � 11. L. 37: p. 1084, � 1. CRS 53: � 138-6-10. C.R.S. 1963: � 138-5-10. L. 2021: Entire section repealed, (HB 21-1155), ch. 109, p. 434, � 4, effective May 7.
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. § 39-26-115 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. § 39-26-124 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. § 39-26-128 Uniform sales and use tax base - definition
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(1) (a) The department of revenue shall make recommendations to the general assembly regarding the establishment of a revenue neutral uniform sales and use tax base throughout the state. In developing the recommendations, the department shall consult with representatives of the C…
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 compan…
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. § 39-26-203 Exemptions - definitions. (Repealed)
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Source: L. 37: p. 1098, � 1. CSA: C. 144, � 35. L. 43: p. 540, � 2. L. 45: p. 577, � 1. CRS 53: � 138-6-34. L. 59: p. 802, �� 4, 5. C.R.S. 1963: � 138-5-34. L. 67: p. 349, � 1. L. 73: p. 242, � 25. L. 75: (1)(o) amended, p. 1468, � 16, effective July 18. L. 76: (1)(p) and (1)(q) …
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. § 39-26-205 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. 39-26-212. Legislation modifying the state use tax base - no impact on local governme…
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 biolog…
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. Editor's note: This section was numbered as � 39-26-403 in HB 24-1036 but was renumbered on revision for ease of location. Cross …
Colo. Rev. Stat. § 39-26-501 Definitions. (Repealed)
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Source: L. 2000: Entire part added, p. 1462, � 1, effective August 2. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, � 1, effective July 1. 39-26-502. Fiscal years commencing on or after July 1, 1999 - temporary refund of state sales and use tax paid for polluti…
Colo. Rev. Stat. § 39-26-601 Definitions. (Repealed)
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Source: L. 2001: Entire part added, p. 1464, � 1, effective August 8. L. 2004: (1) amended, p. 1045, � 18, effective July 1. L. 2007: (1) amended, p. 1176, � 4, effective May 23. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, � 1, effective July 1. 39-26-602. Fi…
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) Storage or storing means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state. Source: L. 2004: Entire…
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. Editor's note: This section is similar to former � 39-26-114 (1)(c) as it existed prior to 2004.…
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…
Colo. Rev. Stat. § 39-26-707 Food, meals, beverages, and packaging - definitions
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(1) The following shall be exempt from taxation under the provisions of part 1 of this article 26: (a) All sales of food purchased with food stamps. For the purposes of this subsection (1)(a), food has the same meaning as provided in 7 U.S.C. sec. 2012, as such section exists on …
Colo. Rev. Stat. § 39-26-709 Machinery and machine tools - definitions
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(1) (a) The following shall be exempt from taxation under the provisions of part 1 of this article: (I) (Deleted by amendment, L. 2004, p. 1022, � 2, effective July 1, 2004.) (II) Except as allowed in section 39-30-106, on or after July 1, 1996, purchases of machinery or machine …
Colo. Rev. Stat. § 39-26-711 Aircraft - tangible personal property
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(1) The following shall be exempt from taxation under the provisions of part 1 of this article: (a) Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and (b) The sale of tangible personal property that is to be …
Colo. Rev. Stat. § 39-26-711.5 Aircraft - use outside state
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(1) The sale, storage, use, and consumption of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article 26 if: (a) The aircraft is sold to a person who is not a resident of the state; (b) The aircraft will be removed from the …
Colo. Rev. Stat. § 39-26-711.8 Aircraft - use outside state - on-demand air carriers
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(1) Notwithstanding section 39-26-711.5, on and after July 1, 2014, but prior to July 1, 2019, the sale of a new or used aircraft shall be exempt from taxation under the provisions of part 1 and part 2 of this article if: (a) The aircraft is purchased for use by an on-demand air …
Colo. Rev. Stat. § 39-26-711.9 Historic aircraft on loan for public display - definition
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(1) On and after August 9, 2017, a historic aircraft that is on loan for public display, demonstration, educational, or museum promotional purposes is exempt from taxation under the provisions of parts 1 and 2 of this article 26 if: (a) The historic aircraft is on loan for public…
Colo. Rev. Stat. § 39-26-712 Trailers and trucks
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(1) The following are exempt from taxation under the provisions of part 1 of this article 26: (a) The sale of a new or used trailer, semitrailer, truck, truck tractor, or truck body manufactured within this state if such vehicle is purchased from the manufacturer for use exclusiv…