Colorado § 39-26-105.3 - Remittance of tax - electronic database - vendor held harmless - repeal. (Repealed)
Full text of Colorado Colorado Revised Statutes § 39-26-105.3 — Remittance of tax - electronic database - vendor held harmless - repeal. (Repealed), with citation guidance and answers to common questions.
§ 39-26-105.3. Remittance of tax - electronic database - vendor held harmless - repeal. (Repealed)
Source: L. 2004: Entire section added, p. 767, § 2, effective May 17. L. 2020: (8) added, (HB 20-1023), ch. 22, p. 81, § 2, effective March 11. L. 2024: Entire section repealed, (SB 24-025), ch. 144, p. 580, § 44, effective July 1, 2025.
Editor's note: (1) Subsection (8) provided for the repeal of this section, effective 90 days after the revisor of statutes is notified by the department of revenue that a geographic information system that meets the defined scope of work set forth in the request for solicitation, provided by the state, is online, tested, and verified by the department of revenue to be operational, supported, and available for a retailer to use to determine the taxing jurisdiction in which an address resides. The revisor of statutes was notified April 1, 2021, that the conditions specified in subsection (8) have been met. (See L. 2020, p. 81.)
(2) SB 24-025 provided for the repeal of this section, effective July 1, 2025, but that repeal did not take effect due to the repeal of this section, effective 90 days after the revisor received notification from the department of revenue.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-105.3
What does Colorado Revised Statutes § 39-26-105.3 cover?
Section 39-26-105.3 ("Remittance of tax - electronic database - vendor held harmless - repeal. (Repealed)") is part of the Colorado Revised Statutes, the codified statutory law of Colorado.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 § 39-26-105.3?
A common citation format is "Colorado Revised Statutes § 39-26-105.3" (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 § 39-26-105.3 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.