Colorado Code
Article 9 - Regional Transportation District Act
§ 32-9-119. Additional Powers of District

(1.9) Repealed.



(I.5) (A) A qualified purchaser may provide a direct payment permit number issued pursuant to section 39-26-103.5, C.R.S., to any vendor or retailer that is liable and responsible for collecting and remitting any sales tax levied on any sale made to the qualified purchaser pursuant to this subsection (2). A vendor or retailer that has received in good faith from a qualified purchaser a direct payment permit number shall not be liable or responsible for collection and remittance of any sales tax imposed on such sale that is paid for directly from such qualified purchaser's funds and not the personal funds of any individual.
(B) A qualified purchaser that provides a direct payment permit number to a vendor or retailer shall be liable and responsible for the amount of sales tax levied on any sale made to the qualified purchaser pursuant to this subsection (2) in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section 39-26-105 (3), C.R.S.





Source: L. 69: p. 718, § 1. C.R.S. 1963: § 89-20-18. L. 71: p. 978, § 2. L. 73: p. 991, § 2. L. 79: (1)(n) amended, p. 1626, § 42, effective June 8. L. 80: (1.9) added and (2) R&RE, p. 680, §§ 3, 4, effective May 1. L. 82: (1.9), (2)(b)(II)(B), (2)(b)(VI), and (2)(b)(VII) repealed, (2)(a), (2)(b)(I), (2)(b)(II), and (2)(b)(III) amended, and (2)(b)(V) R&RE, pp. 502, 498, 500, §§ 8, 1, 2, 3, effective April 15; (2)(b)(II)(B) RC&RE, p. 643, § 3, effective June 1. L. 83: (2)(a) amended, p. 1209, § 2, effective May 1; (1)(b), (2)(b)(I), (2)(b)(II)(B), and (2)(b)(III)(A) amended, p. 1282, § 3, effective June 3. L. 87: (2)(b)(III)(A) amended and (3) to (8) added, pp. 1252, 1249, §§ 5, 4, effective May 22; (2)(c)(II) amended, p. 1240, § 1, effective January 1, 1988. L. 88: (1)(l) and (1)(t) amended and (1)(l.5) added, p. 1156, § 3, effective May 3. L. 89: (1)(o) amended, p. 1120, § 41, effective July 1. L. 91: (8) amended, p. 1919, § 45, effective June 1; (2)(b)(V) repealed, p. 883, § 1, effective June 5. L. 92: (2)(a), (2)(b)(III), and (2)(b)(IV) amended, p. 910, § 163, effective January 1, 1993. L. 94: (2)(c)(II) amended, p. 318, § 4, effective March 29; (2)(b) and (3) to (8) repealed, p. 1327, § 9, effective May 25. L. 97: (2)(b.5) added, p. 805, § 2, effective May 20; (1)(t) amended, p. 932, § 2, effective August 6. L. 99: (2)(a) amended, p. 982, § 5, effective May 28; (2)(a) amended, p. 1357, § 6, effective January 1, 2000; (2)(c)(I.5) added, p. 14, § 7, effective January 1, 2000. L. 2000: (1)(m) amended, p. 307, § 2, effective April 5. L. 2002: IP(2)(a) amended, p. 714, § 4, effective August 7; IP(2)(a) amended, p. 734, § 4, effective August 7. L. 2004: (2)(a) amended, p. 1039, § 6, effective July 1. L. 2009: IP(2)(a) amended, (SB 09-108), ch. 5, p. 49, § 4, effective March 2; (2)(a)(III) added, (HB 09-1342), ch. 354, p. 1847, § 6, effective July 1. L. 2013: (2)(a) amended, (HB 13-1272), ch. 337, p. 1964, § 2, effective January 1, 2014.


Cross references: For the legislative declaration in the 2013 act amending subsection (2)(a), see section 1 of chapter 337, Session Laws of Colorado 2013.

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