C.R.S. Section 18-13-117
Record of sales

(1)

Intentionally left blank —Ed.

(a)

Every secondhand dealer or any person who is a dealer of new goods who is a retailer and sells such goods at a flea market or similar facility or any nonpermanent location shall keep and preserve suitable records of sales made by him or her and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he or she is liable under part 1 of article 26 of title 39. It is the duty of every such person to keep and preserve for a period of three years all invoices of goods and merchandise purchased for resale, including a store credit, gift card, or merchandise card, and all such books, invoices, and other records shall be open for examination at any time by the executive director of the department of revenue, his or her duly authorized agent, or any peace officer.

(b)

Every secondhand dealer or any person who is a dealer of new goods who is a retailer and sells such goods at a flea market or similar facility or any nonpermanent location shall record the purchase of a store credit, gift card, or merchandise card for resale in a register, as described in section 18-16-105, that is accessible to law enforcement.

(2)

Intentionally left blank —Ed.

(a)

Any person who violates any of the provisions of subsection (1)(a) of this section commits a petty offense.

(b)

Any person who violates the provisions of subsection (1)(b) of this section commits a petty offense if the value of the store credit, gift card, or merchandise card is thirty dollars or greater or if the value of store credits, gift cards, or merchandise cards purchased in one transaction is thirty dollars or greater. Any other violation of the provisions of subsection (1)(b) of this section is a petty offense.

Source: Section 18-13-117 — Record of sales, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-18.­pdf (accessed Oct. 20, 2023).

18‑13‑101
Abuse of a corpse 18‑13‑104
Fighting by agreement - dueling 18‑13‑106
Unlawful to discard or abandon iceboxes or motor vehicles and similar items 18‑13‑107
Interference with persons with disabilities 18‑13‑107.3
Intentional misrepresentation of entitlement to an assistance animal - penalty - definitions 18‑13‑107.7
Intentional misrepresentation of a service animal for a person with a disability - penalty - definitions 18‑13‑108
Removal of timber from state lands 18‑13‑109
Firing woods or prairie 18‑13‑109.5
Intentionally setting wildfire 18‑13‑111
Purchases of commodity metals or detached catalytic converters - violations - commodity metals theft task force - creation - composition - reports - legislative declaration - definitions - repeal 18‑13‑112
Hazardous waste violations 18‑13‑113
Unlawful to sell metal beverage containers with detachable opening devices 18‑13‑114
Sale of secondhand property - record - inspection - crime - definitions 18‑13‑114.5
Proof of ownership required - penalty - definitions 18‑13‑115
Notice - penalties 18‑13‑116
Sales tax license 18‑13‑117
Record of sales 18‑13‑118
Regulation of secondhand dealers 18‑13‑119
Health-care providers - abuse of health insurance 18‑13‑119.5
Abuse of property insurance 18‑13‑120
Use, transportation, and storage of drip gasoline 18‑13‑121
Furnishing cigarettes, tobacco products, or nicotine products to persons under twenty-one years of age 18‑13‑122
Illegal possession or consumption of ethyl alcohol or marijuana by an underage person - illegal possession of marijuana paraphernalia by an underage person - adolescent substance abuse prevention and treatment fund - legislative declaration - definitions 18‑13‑123
Unlawful administration of gamma hydroxybutyrate (GHB) or ketamine 18‑13‑124
Dissemination of false information to obtain hospital admittance or care 18‑13‑125
Telephone records - sale or purchase 18‑13‑126
Locating protected persons 18‑13‑130
Bail bond - prohibited activities - penalties 18‑13‑131
Misuse of gametes - definitions 18‑13‑132
Furnishing kratom products to persons under twenty-one years of age 18‑13‑133
Prohibition on prosecuting health-care providers - patient ingests abortifacient in another state
Green check means up to date. Up to date

Current through Fall 2024

§ 18-13-117’s source at colorado​.gov