LegalFix
Sign In

§ 39-26-801. Legislative declaration

CO Rev Stat § 39-26-801 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

(1) The general assembly hereby finds and declares that:

(a) Colorado has a unique and complex state and local sales tax system;

(b) Home rule jurisdictions have exercised their constitutional authority to establish their own sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions;

(c) The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and

(d) It is time that a group of knowledgeable citizens come together to study options of further simplifying our tax system.

No previous sections
Next Section
§ 39-26-802. Sales and use tax simplification task force - creation