Colorado § 29-2-204 - Collection, administration, and enforcement of home rule jurisdiction sales or use tax.
Full text of Colorado Colorado Revised Statutes § 29-2-204 — Collection, administration, and enforcement of home rule jurisdiction sales or use tax., with citation guidance and answers to common questions.
§ 29-2-204. Collection, administration, and enforcement of home rule jurisdiction sales or use tax.
(1) The executive director shall, at no charge, administer, collect, enforce, and distribute the sales tax of any home rule jurisdiction upon request of the governing body or the governing body's designee, of the jurisdiction, regardless of whether the provisions of the sales tax ordinance of the requesting home rule jurisdiction applies the sales tax to the exemptions listed in section 29-2-105 (1)(d)(I), if:
(a) The provisions of the sales tax ordinance of the requesting home rule jurisdiction, other than those provisions relating to local procedures followed in adopting the ordinance, correspond to the requirements of part 1 of this article for sales taxes imposed by statutory local governments; and
(b) No use tax is to be collected by the department except as provided in section 39-26-208.
(2) When the governing body of any home rule jurisdiction, or the governing body's designee, requests that the department administer, collect, enforce, and distribute the sales tax of the home rule jurisdiction as specified in subsection (1) of this section, the governing body, or the governing body's designee, shall certify to the executive director a true copy of the home rule jurisdiction's sales tax ordinance as specified in section 29-2-205.
Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 537, § 1, effective July 1, 2025.
Editor's note: This section is similar to former § 29-2-106 (4)(a) as it existed prior to July 1, 2025.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 29-2-204
What does Colorado Revised Statutes § 29-2-204 cover?
Section 29-2-204 ("Collection, administration, and enforcement of home rule jurisdiction sales or use tax.") 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 § 29-2-204?
A common citation format is "Colorado Revised Statutes § 29-2-204" (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 § 29-2-204 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.