Colorado § 29-2-101 - Legislative declaration.
Full text of Colorado Colorado Revised Statutes § 29-2-101 — Legislative declaration., with citation guidance and answers to common questions.
§ 29-2-101. Legislative declaration.
The general assembly hereby declares that the imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state affects the flow of commerce within this state and the welfare of the people of this state. The purpose of the general assembly in the enactment of this article is to provide a higher degree of uniformity in any sales taxes imposed by such entities.
Source: L. 67: p. 660, § 1. C.R.S. 1963: § 138-10-1. L. 73: p. 1477, § 1. L. 75: Entire section amended, p. 961, § 1, effective July 14.
ANNOTATION
State's interest in uniformity does not outweigh the home rule city's interest in preventing tax avoidance. Where a home rule city's excise tax is intended to collect only the difference between what it would have collected in sales tax had the purchase been made locally and any sales or use tax previously paid to another municipality, the state's interest in uniformity does not outweigh the home rule city's interest in preventing tax avoidance by purchasing outside of the city limits. Winslow Constr. Co. v. City & County of Denver, 960 P.2d 685 (Colo. 1998).
Applied in Deluxe Theatres, Inc. v. City of Englewood, 198 Colo. 85, 596 P.2d 771 (1979).
Frequently Asked Questions About Colorado § 29-2-101
What does Colorado Revised Statutes § 29-2-101 cover?
Section 29-2-101 ("Legislative declaration.") 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 § 29-2-101?
A common citation format is "Colorado Revised Statutes § 29-2-101" (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 § 29-2-101 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.