Colorado Code
Part 1 - Sales Tax
§ 39-26-102. Definitions

As used in this article 26, unless the context otherwise requires:
(1.3) "Auction sale" means any sale conducted or transacted at a permanent place of business operated by an auctioneer or a sale conducted and transacted at any location where tangible personal property is sold by an auctioneer when such auctioneer is acting either as agent for the owner of such personal property or is in fact the owner thereof. The auctioneer at any sale defined in subsection (11) of this section, except when acting as an agent for a duly licensed retailer or vendor or when selling only tangible personal property that is exempt under the provisions of section 39-26-716 (4)(a) and (4)(b), is a retailer or vendor as defined in subsection (8) of this section and the sale made by the auctioneer is a retail sale as defined in subsection (9) of this section, and the business conducted by said auctioneer in accomplishing such sale is the transaction of a business as defined by subsection (2) of this section.

(2.5) "Charitable organization" means any entity organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office, or any veterans' organization registered under section 501 (c)(19) of the federal "Internal Revenue Code of 1986", as amended.
(2.6) "Coins" means monetized bullion or other forms of money manufactured from gold, silver, platinum, palladium, or other such metals now, in the future, or heretofore designated as a medium of exchange under the laws of this state, the United States, or any foreign nation.
(2.7) "Cooperative direct mail advertising" means advertising for one or more businesses which is in the form of discount coupons, advertising leaflets, or other printed advertising which are delivered by mail in a single package or bundle to potential customers of such businesses participating in such advertising.
(2.8) "Direct mail advertising materials" means discount coupons, advertising leaflets, and other printed advertising, including, but not limited to, accompanying envelopes and labels.

(II) Beginning October 1, 2019, for purposes of determining whether the thresholds set forth in subsection (3)(c)(I) of this section are met:
(A) A marketplace facilitator shall include all sales made by marketplace sellers in and through its marketplace; and
(B) A marketplace seller shall not include any sales made in or through a marketplace facilitator's marketplace.
(III) This subsection (3)(c) does not apply to any person who is doing business in this state under subsection (3)(a) of this section but otherwise applies to any other person.

(5.5) "Livestock" means cattle, horses, mules, burros, sheep, lambs, poultry, swine, ostrich, llama, alpaca, and goats, regardless of use, and any other animal which is raised primarily for food, fiber, or hide production. "Livestock" shall also mean "alternative livestock" as defined under section 35-41.5-102, C.R.S. "Livestock" shall not mean a pet animal as defined under section 35-80-102 (10), C.R.S.
(5.6) "Livestock production facility" means any structure used predominately for the housing, containing, sheltering, or feeding of livestock, including, without limitation, barns, corrals, feedlots, and swine houses.
(5.7) "Mainframe computer access" means the provision of access to computer equipment for the purpose of storing or processing data. "Mainframe computer access" does not include the provision of access to computer equipment for the purpose of examining or acquiring data maintained by the vendor. "Mainframe computer access" does not include the provision of access to computer equipment incident to electronic computer software delivery, as defined in subsection (15)(c)(II)(C) of this section, or incident to the use of computer software hosted by an application service provider, as defined in subsection (15)(c)(II)(A) of this section.
(5.8) "Marketplace" means a physical or electronic forum, including, but not limited to, a store, a booth, an internet website, a catalog, or a dedicated sales software application, where tangible personal property, commodities, or services are offered for sale.

(6.1) "Medical marijuana" has the same meaning as set forth in section 44-10-103 (34).
(6.2) "Multichannel seller" means a retailer that offers for sale tangible personal property, commodities, or services through a marketplace owned, operated, or controlled by a marketplace facilitator, and through other means.
(6.3) "Person" includes any individual, firm, limited liability company, partnership, joint venture, corporation, estate, or trust or any group or combination acting as a unit, and the plural as well as the singular number.
(6.4) "Packing and crating" means tangible personal property furnished to prepare tangible personal property purchased at retail for delivery to a location designated by the purchaser.
(6.5) "Photocopying" means the sale of a document rendered on paper or other similar material by a machine that creates an accurate reproduction of the original. "Photocopying" does not include the provision of a photocopy in connection with services if the purchaser is not charged separately for photocopying.
(6.6) "Precious metal bullion" means any precious metal, including, but not limited to, gold, silver, platinum, and palladium, that has been put through a process of refining and is in such a state or condition that its value depends upon its precious metal content and not its form.
(6.7) "Pre-press preparation printing materials" means those tangible products converted to use for a specific print job that are subsequently saved but can only be reused for that same print client on rerun. Title to such pre-press preparation printing materials must pass to an independent customer with the sale of the printed materials, and they must be reusable for their original purpose or a similar purpose after the press run. Examples of "pre-press preparation printing materials" include, but are not limited to, photos, color keys, dies, engravings, light sensitive film or paper, masking sheets of any material, plates, rotogravure cylinders, and proofing samples of any material. No disposable materials or materials consumed to a significant degree are pre-press preparation printing materials for the purposes of this article. Examples of disposable or consumable materials include, but are not limited to, tape, alcohol, glues, adhesives, washes, silicon solutions, pens, markers, and cleaners.
(6.8) "Public school" means a public school of a school district in this state or an institute charter school.

(7.5) "Qualified purchaser" means a person domiciled in Colorado who has been issued a direct payment permit number pursuant to section 39-26-103.5.
(7.6) and (7.7) Repealed.

(13.5) (Deleted by amendment, L. 2011, (HB 11-1293), ch. 299, p. 1437, § 4, effective July 1, 2012.)

(22) [ Editor's note: This version of subsection (22) is effective March 1, 2022. ] Should a dispute arise between the purchaser and seller as to whether or not any such sale is exempt from taxation, nevertheless the seller shall collect and the purchaser shall pay such tax, and the seller shall thereupon issue to the purchaser a receipt or certificate, on forms prescribed by the executive director of the department of revenue, showing the names of the seller and purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of exemption. The purchaser thereafter may apply to the said executive director for a refund of such taxes, and it is the executive director's duty to determine the question of exemption, subject to review by the courts, as provided in section 39-21-105. If any seller fails to collect or purchaser fails to pay the tax levied by this article 26 and on sales on which exemption is disputed, the seller or purchaser commits:

Source: L. 35: p. 1000, § 2. CSA: C. 144, § 2. L. 37: p. 1075, § 1. L. 41: p. 660, §§ 2, 3. L. 43: p. 538, §§ 1, 2. L. 45: p. 575, § 1. CRS 53: § 138-6-2. L. 59: p. 800, § 1. C.R.S. 1963: § 138-5-2. L. 64: p. 816, § 1. L. 67: p. 333, § 1. L. 69: p. 221, § 2. L. 71: p. 1262, § 1. L. 73: p. 241, § 23. L. 75: (11) amended, p. 1468, § 14, effective July 18. L. 76: (10) amended, p. 318, § 75, effective May 2. L. 77: (10) amended, p. 1821, § 1, effective June 3; (23) amended, p. 1823, § 1, effective July 15. L. 78: (2.5) added, p. 506, § 1, effective March 8; (10)(k) added and (12) amended, p. 510, §§ 1, 2, effective April 18; (7) amended, p. 508, § 1, effective July 1. L. 79: (4.5) added, p. 1427, § 6, effective July 3. L. 82: (20) and (21) amended, p. 568, § 1, effective July 1. L. 85: (15) amended, p. 1280, § 1, effective June 6. L. 87: (4.5) R&RE, p. 1463, § 2, effective October 1. L. 88: (4.5) amended, p. 1328, § 1, effective April 4; (10)(h) amended, p. 1326, § 3, effective April 6. L. 90: (2.6) and (2.7) added and (15) amended, p. 1742, § 1, effective April 3; (2.8) and (6.5) added, p. 1740, § 1, effective April 17; (6), (10)(a), (10)(g), (10)(i), and (11) amended, p. 457, § 40, effective April 18. L. 92: (6.7) added and (19) amended, p. 2256, § 1, effective May 27. L. 95: (21) amended, p. 1214, § 3, effective May 31. L. 96: (7) amended, p. 757, § 2, effective May 22. L. 97: (5.5) added, p. 370, § 1, effective July 1. L. 99: (2.5) amended, p. 1271, § 1, effective June 3; (2.6) and (6.5) RC&RE, p. 1297, § 1, effective June 3; (4.5) amended, p. 1355, § 2, effective January 1, 2000; (7.5) added, p. 10, § 1, effective January 1, 2000. L. 2000: (1) amended and (1.3) and (5.7) added, p. 548, § 2, effective July 1. L. 2004: (1.3) and (23) amended, p. 1044, § 15, effective July 1. L. 2008: (6.8) added, p. 972, § 2, effective September 1; (7)(c) added, p. 810, § 1, effective September 1. L. 2010: (3)(b) and (8) amended, (HB 10-1193), ch. 9, p. 54, § 1, effective February 24; (15) amended, (HB 10-1189), ch. 5, p. 38, § 1, effective February 24; (21) amended, (HB 10-1190), ch. 6, p. 41, § 1, effective February 24; (13.5) added and (15) amended, (HB 10-1192), ch. 8, p. 51, § 3, effective March 1; (5.8) added, (HB 10-1284), ch. 355, p. 1685, § 7, effective July 1. L. 2011: (4.5) amended, (HB 11-1303), ch. 264, p. 1175, § 93, effective August 10; (13.5) and (15) amended, (HB 11-1293), ch. 299, p. 1437, § 4, effective July 1, 2012. L. 2012: (4.5) amended, (SB 12-094), ch. 8, p. 22, § 1, effective July 1; (19) amended, (HB 12-1037), ch. 251, p. 1248, § 2, effective July 1. L. 2013: (5.6), (7.6), and (7.7) added and (5.7), (8), and (9) amended, (HB 13-1295), ch. 314, p. 1645, § 2, effective July 1, 2014. L. 2014: (9) amended, (HB 14-1348), ch. 300, p. 1254, § 1, effective May 31; (3) amended, (HB 14-1269), ch. 364, p. 1740, § 2, effective July 1. L. 2018: IP and (2.5) amended, (HB 18-1218), ch. 380, p. 2295, § 1, effective July 1; IP and (5.8) amended, (HB 18-1023), ch. 55, p. 591, § 25, effective October 1. L. 2019: (19)(e), (19)(f), and (19)(g) added, (HB 19-1329), ch. 267, p. 2513, § 2, effective May 23; (3) amended and (5.7), (7.6), and (7.7) repealed, (HB 19-1240), ch. 264, p. 2489, § 1, effective June 1; (5.8), (6), and (8) amended and (5.9), (6.1), (6.2), and (6.3) added, (HB 19-1240), ch. 264, p. 2489, § 1, effective October 1; (5.8) amended, (SB 19-224), ch. 315, p. 2943, § 33, effective January 1, 2020. L. 2021: IP(7)(a) amended, (SB 21-260), ch. 250, p. 1402, § 14, effective June 17; (5.7) RC&RE, (6.4), (6.6), and (15)(b.5) added, and (6.5) and (15)(a)(I) amended, (HB 21-1312), ch. 299, p. 1795, § 8, effective July 1; (22) amended, (SB 21-271), ch. 462, p. 3295, § 693, effective March 1, 2022.

Cross references: (1) For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 160, Session Laws of Colorado 1996.
(2) For the legislative declaration in the 2013 act adding subsections (5.6), (7.6), and (7.7) and amending subsections (5.7), (8), and (9), see section 1 of chapter 314, Session Laws of Colorado 2013.
(3) For the short title ("Marketplace Fairness and Small Business Protection Act") in HB 14-1269, see section 1 of chapter 364, Session Laws of Colorado 2014.
(4) For the legislative declaration in HB 21-1312, see section 1 of chapter 299, Session Laws of Colorado 2021. For the legislative declaration in SB 21-260, see section 1 of chapter 250, Session Laws of Colorado 2021.