Colorado § 39-26-204.5 - Remittance of tax - electronic database - retailer held harmless.
Full text of Colorado Colorado Revised Statutes § 39-26-204.5 — Remittance of tax - electronic database - retailer held harmless., with citation guidance and answers to common questions.
§ 39-26-204.5. Remittance of tax - electronic database - retailer held harmless.
(1) Repealed.
(2) The provisions of section 39-26-105.2 allowing vendors to be held harmless for collecting the incorrect amount of tax due on a purchase when using the data contained in the GIS database, or using data from a third-party database that is verified to use the most recent information provided by the GIS database, to determine the jurisdictions to which tax is owed applies to any retailer doing business in this state and making sales of tangible personal property for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.
Source: L. 2004: Entire section added, p. 768, § 3, effective May 17. L. 2021: Entire section amended, (HB 21-1155), ch. 109, p. 434, § 3, effective May 7.
Editor's note: Subsection (1)(b) provided for the repeal of subsection (1), effective August 31, 2025. On June 2, 2025, the revisor of statutes received the notice referred to in subsection (1)(b) related to the repeal. For more information about the repeal and notice, see HB 21-1155. (L. 2021, p. 434.)
Cross references: For the legislative declaration contained in the 2004 act enacting this section, see section 1 of chapter 231, Session Laws of Colorado 2004.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-204.5
What does Colorado Revised Statutes § 39-26-204.5 cover?
Section 39-26-204.5 ("Remittance of tax - electronic database - retailer held harmless.") 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 § 39-26-204.5?
A common citation format is "Colorado Revised Statutes § 39-26-204.5" (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 § 39-26-204.5 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.