Colorado § 18-13-117 - Sales at nonpermanent locations - secondhand dealers - record of sales - penalty.
Full text of Colorado Colorado Revised Statutes § 18-13-117 — Sales at nonpermanent locations - secondhand dealers - record of sales - penalty., with citation guidance and answers to common questions.
§ 18-13-117. Sales at nonpermanent locations - secondhand dealers - record of sales - penalty.
(1) (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) (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: L. 83: Entire section added, p. 717, § 1, effective July 1. L. 2019: Entire section amended, (SB 19-014), ch. 87, p. 322, § 1, effective August 2. L. 2021: (2) amended, (SB 21-271), ch. 462, p. 3216, § 368, effective March 1, 2022.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 18-13-117
What does Colorado Revised Statutes § 18-13-117 cover?
Section 18-13-117 ("Sales at nonpermanent locations - secondhand dealers - record of sales - penalty.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 18-13-117?
A common citation format is "Colorado Revised Statutes § 18-13-117" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 18-13-117 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.