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

§ 39-26-211’s source at colorado​.gov