Colorado § 39-26-108 - Tax cannot be absorbed.
Full text of Colorado Colorado Revised Statutes § 39-26-108 — Tax cannot be absorbed., with citation guidance and answers to common questions.
§ 39-26-108. Tax cannot be absorbed.
It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections 39-26-105 to 39-26-113 commits a class 2 misdemeanor.
Source: L. 35: p. 1007, § 5. CSA: C. 144, § 8. L. 37: p. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended, (SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022.
ANNOTATION
Law reviews. For article, "Colorado Sales and Use Tax Consequences in Sales of Businesses", see 11 Colo. Law. 679 (1982).
Ultimate responsibility for payment of the sales tax is on the consumer. While the retailer has the duty to collect the tax, it only acts as an agent of the state in this capacity. Columbine Beverage Co. v. Continental Can Co., 662 P.2d 1094 (Colo. App. 1982).
Liability does not rest on contractual arrangement with vendor. The liability of the consumer to pay the sales tax does not rest on any contractual arrangement with the vendor regarding the collection or payment of these taxes. Therefore, it is not necessary for a lessor specifically to include provisions for payment of the tax in its written lease agreement with the lessee. Columbine Beverage Co. v. Continental Can Co., 662 P.2d 1094 (Colo. App. 1982).
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-108
What does Colorado Revised Statutes § 39-26-108 cover?
Section 39-26-108 ("Tax cannot be absorbed.") 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 § 39-26-108?
A common citation format is "Colorado Revised Statutes § 39-26-108" (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 § 39-26-108 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.