Colorado § 32-18-107 - Sales tax - collection - administration.
Full text of Colorado Colorado Revised Statutes § 32-18-107 — Sales tax - collection - administration., with citation guidance and answers to common questions.
§ 32-18-107. Sales tax - collection - administration.
(1) Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article 1 of this title, the district shall have the power to levy a uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article 26 of title 39, C.R.S.; except that such sales tax shall not be levied on the sale of cigarettes. A sales tax levied by a district shall take effect on either January 1 or July 1 of the year specified in the ballot issue submitted to the eligible electors of the district.
(2) (a) The executive director of the department of revenue shall collect, administer, and enforce the sales tax authorized by this section pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of the sales tax.
(b) (Deleted by amendment, L. 2024.)
(3) A sales tax levied in accordance with this section is in addition to any other sales or use tax imposed pursuant to law.
Source: L. 2007: Entire article added, p. 428, § 2, effective April 9. L. 2008: (3) amended, p. 992, § 13, effective August 5. L. 2009: (1) amended, (HB 09-1342), ch. 354, p. 1850, § 13, effective July 1. L. 2024: (2) amended, (SB 24-025), ch. 144, p. 575, § 32, effective July 1, 2025.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 32-18-107
What does Colorado Revised Statutes § 32-18-107 cover?
Section 32-18-107 ("Sales tax - collection - administration.") 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 § 32-18-107?
A common citation format is "Colorado Revised Statutes § 32-18-107" (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 § 32-18-107 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.