Colorado § 39-24-114 - Reciprocal application.

§ 39-24-114. Reciprocal application.

The provisions of this article relative to arbitration shall apply only to cases in which and so far as each of the states involved has a law identical or substantially similar to this article.

Source: L. 53: p. 358, § 14. CRS 53: § 138-8-14. C.R.S. 1963: § 138-7-14.

Gift Tax

ARTICLE 25

Gift Tax

39-25-101 to 39-25-120. (Repealed)

Source: L. 2003: Entire article repealed, p. 2003, § 69, effective May 22.

Editor's note: This article was numbered as article 4 of chapter 138, C.R.S. 1963. For amendments to this article prior to its repeal in 2003, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume.

Sales and Use Tax

ARTICLE 26

Sales and Use Tax

PART 1

SALES TAX

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 - legislative declaration - definitions.

39-26-105.3. Remittance of tax - electronic database - vendor held harmless - repeal. (Repealed)

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 - rules.

39-26-110. Retailer - multiple locations. (Repealed)

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 - rules - definition.

39-26-113.5. Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal. (Repealed)

39-26-114. Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)

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 - repeal. (Repealed)

39-26-122.7. Filing and remittance of remote sales - standard sales tax reporting form for remote sales - delayed distributions - central audit bureau - creation. (Repealed)

39-26-123. Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions.

39-26-123.1. Credit of sales and use tax receipts to Colorado water conservation board construction fund - terminates July 1, 1982 - repeal. (Repealed)

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. (Repealed)

39-26-129. Refund for property used in rural broadband service - legislative declaration - tax preference performance statement - definitions - repeal.

PART 2

USE TAX

39-26-201. Definitions.

39-26-202. Authorization of tax.

39-26-203. Exemptions - definitions. (Repealed)

39-26-204. Periodic return - collection.

39-26-204.5. Remittance of tax - electronic database - retailer held harmless.

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.

PART 3

SALES AND USE TAX - COLLECTION OF TAX BY OUT-OF-STATE RETAILERS

39-26-301 to

39-26-307. (Repealed)

PART 4

SALES AND USE TAX REFUND FOR BIOTECHNOLOGY, CLEAN TECHNOLOGY, AND MEDICAL DEVICES

39-26-401. Definitions.

39-26-402. Refund of state sales and use tax for biotechnology - application requirements and procedures.

39-26-403. Refund of state sales and use tax for medical technology and clean technology - application requirements and procedures - legislative declaration - repeal. (Repealed)

39-26-404. Repeal of part.

PART 5

SALES AND USE TAX REFUND FOR POLLUTION CONTROL EQUIPMENT

39-26-501 to

39-26-502. (Repealed)

PART 6

SALES AND USE TAX REFUND FOR TANGIBLE PERSONAL PROPERTY USED FOR RESEARCH AND DEVELOPMENT

39-26-601 to

39-26-602. (Repealed)

PART 7

SALES AND USE TAX EXEMPTIONS

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.

39-26-718. Charitable organizations - association or organization of parents and teachers of public school students.

39-26-719. Motor vehicles - tax preference performance statement - definitions - repeal.

39-26-720. Bingo equipment.

39-26-721. Manufactured homes and tiny homes.

39-26-722. Cleanrooms - definitions - repeal. (Repealed)

39-26-723. Colorado wood products - tax preference performance statement - legislative declaration - 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 - repeal.

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.

39-26-735. Destination management fees - tax preference performance statement - legislative declaration.

PART 8

SALES AND USE TAX SIMPLIFICATION TASK FORCE

39-26-801 to

39-26-804. (Repealed)

PART 9

TEMPORARY STATE SALES AND USE TAX RATE REDUCTIONS

39-26-900.3. Definitions.

39-26-901. Temporary adjustment of rates of state sales and use taxes - refund of excess state revenues - legislative declaration - definition - repeal.

PART 1

SALES TAX

Cross references: For the use of a method in lieu of any required oath or affirmation by a person making any return or any application for refund or protest pursuant to this part 1, see § 24-12-108.

Law reviews: For article, "Colorado and the 'Amazon Tax'--Recent History", see 41 Colo. Law. 43 (June 2012).