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U.S. State Codes
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Colorado
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Title 39 - Taxation
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Specific Taxes
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Article 26 - Sales and Use Tax
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Part 1 - Sales Tax
Part 1 - Sales Tax
§ 39-26-101. Short title
§ 39-26-102. Definitions
§ 39-26-102.5. Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"
§ 39-26-103. Licenses - fee - revocation - definition
§ 39-26-103.5. Qualified purchaser - direct payment permit number - qualifications
§ 39-26-104. Property and services taxed
§ 39-26-105. Vendor liable for tax - repeal
§ 39-26-105.3. Remittance of tax - electronic database - vendor held harmless
§ 39-26-105.4. Remittance of tax - determination of address - dealer held harmless
§ 39-26-105.5. Remittance of sales taxes - electronic funds transfers
§ 39-26-106. Schedule of sales tax
§ 39-26-107. Rules and regulations
§ 39-26-108. Tax cannot be absorbed
§ 39-26-109. Reports of vendor
§ 39-26-110. Retailer - multiple locations
§ 39-26-111. Credit sales
§ 39-26-112. Excess tax - remittance
§ 39-26-113. Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - definition
§ 39-26-113.5. Refund of state sales taxes for vehicles used in interstate commerce - fund
§ 39-26-115. Deficiency due to negligence
§ 39-26-116. Record of sales
§ 39-26-117. Tax lien - exemption from lien
§ 39-26-118. Recovery of taxes, penalty, and interest
§ 39-26-119. License and tax additional
§ 39-26-120. False or fraudulent return, statement - penalty
§ 39-26-121. Penalty
§ 39-26-122. Administration
§ 39-26-122.5. Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration
§ 39-26-122.7. Filing and remittance of remote sales - standard sales tax reporting form for remote sales - delayed distributions - central audit bureau - creation
§ 39-26-123. Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions
§ 39-26-124. Applicability to banks
§ 39-26-125. Limitations
§ 39-26-126. Legislative finding as to revenues for old age pension fund
§ 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
§ 39-26-128. Uniform sales and use tax base - definition
§ 39-26-129. Refund for property used in rural broadband service - legislative declaration - definitions