C.R.S. Section 39-26-109
Reports of vendor


If the accounting methods regularly employed by the vendor in the transaction of his 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, upon written request of the vendor, may accept reports at such intervals as will in his opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax. The executive director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months.

Source: Section 39-26-109 — Reports of vendor, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

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 - definitions
39–26–105
Vendor liable for tax - definitions - repeal
39–26–105.2
Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - definition
39–26–105.3
Remittance of tax - electronic database - vendor held harmless - repeal
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
39–26–111
Credit sales
39–26–112
Excess tax - remittance - repeal
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 - repeal
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
39–26–123
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
39–26–201
Definitions
39–26–202
Authorization of tax
39–26–204
Periodic return - collection
39–26–204.5
Remittance of tax - electronic database - retailer held harmless - repeal
39–26–204.6
Remittance of tax - determination of address - motor vehicle dealer held harmless
39–26–205
Tax constitutes lien - exemption from lien
39–26–206
Failure to make return
39–26–207
Penalty interest on unpaid tax
39–26–208
Collection of use tax - motor vehicles
39–26–209
Rules and regulations
39–26–210
Limitations
39–26–211
Applicability to banks
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
39–26–401
Definitions
39–26–402
Refund of state sales and use tax for biotechnology - application requirements and procedures
39–26–701
Definitions
39–26–702
Department of revenue - rules
39–26–703
Disputes and refunds - repeal
39–26–704
Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property
39–26–705
Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods
39–26–706
Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins
39–26–707
Food, meals, beverages, and packaging - definitions
39–26–708
Construction and building materials - legislative declaration - definition
39–26–709
Machinery and machine tools - definitions
39–26–710
Railroads - construction and building materials - tangible personal property - work equipment - rolling stock
39–26–711
Aircraft - tangible personal property
39–26–711.5
Aircraft - use outside state
39–26–711.8
Aircraft - use outside state - on-demand air carriers
39–26–711.9
Historic aircraft on loan for public display - definition
39–26–712
Trailers and trucks
39–26–713
Tangible personal property
39–26–714
Vending machines - definitions
39–26–715
Fuel and oil - definitions
39–26–716
Agriculture and livestock - special fuels - definitions
39–26–717
Drugs and medical and therapeutic devices - legislative declaration - definitions - repeal
39–26–718
Charitable organizations - association or organization of parents and teachers of public school students
39–26–719
Motor vehicles
39–26–720
Bingo equipment
39–26–721
Manufactured homes and tiny homes
39–26–723
Colorado wood products - repeal
39–26–724
Components used to produce energy from a renewable energy source - definitions
39–26–725
Sales related to a school - definitions
39–26–726
Medical marijuana - debilitating conditions and ability to purchase
39–26–727
Tribal exemption - motor vehicles - partial interest - definition - legislative declaration
39–26–728
Property for use in space flight - definitions
39–26–729
Retail sales of marijuana
39–26–730
Sales and use tax exemption forms - simplification - legislative declaration
39–26–731
Eligible decarbonizing building materials - tax preference performance statement - legislative declaration - definition - repeal
39–26–732
Heat pump systems - tax preference performance statement - legislative declaration - definitions - repeal
39–26–733
Residential energy storage systems - tax preference performance statement - legislative declaration - definition - repeal
39–26–734
Rebuilding from declared wildfire disaster - tax preference performance statement - legislative declaration - definitions - repeal
39–26–801
Legislative declaration
39–26–802
Sales and use tax simplification task force - creation
39–26–802.5
Sales and use tax simplification - request for information
39–26–802.7
Electronic sales and use tax simplification system - sourcing method - implementation - legislative intent - definitions
39–26–802.9
Retailers without physical presence or with only incidental physical presence in local taxing jurisdictions - streamlined application process and no fee for local general business license - legislative declaration - definitions
39–26–803
Gifts, grants, or donations
39–26–804
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-26-109’s source at colorado​.gov