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Part 1 - Sales Tax
§ 39-26-101. Short Title - This article shall be known and may be cited as...
§ 39-26-102. Definitions - As used in this article 26, unless the context otherwise...
§ 39-26-102.5. Change of References From "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986" - The change of references in this article from the "Internal...
§ 39-26-103. Licenses - Fee - Revocation - Definition - (4) [ Editor's note: This version of subsection (4) is...
§ 39-26-103.5. Qualified Purchaser - Direct Payment Permit Number - Qualifications - Source: L. 99: Entire section added, p. 10, § 2,...
§ 39-26-104. Property and Services Taxed - Definitions - Repeal - Source: L. 35: p. 1005, § 4. CSA: C. 144,...
§ 39-26-105. Vendor Liable for Tax - Definitions - Repeal - (I.3) "Catering industry" means establishments, not including the mobile food...
§ 39-26-105.2. Remittance of Tax - Gis - Vendor Held Harmless - Requirements of Gis Database - Rules - Definition - Source: L. 2020: Entire section added, (HB 20-1023), ch. 22,...
§ 39-26-105.3. Remittance of Tax - Electronic Database - Vendor Held Harmless - Repeal - Source: L. 2004: Entire section added, p. 767, § 2,...
§ 39-26-105.4. Remittance of Tax - Determination of Address - Dealer Held Harmless - Source: L. 2009: Entire section added, (HB 09-1230), ch. 232,...
§ 39-26-105.5. Remittance of Sales Taxes - Electronic Funds Transfers - As specified in section 39-22-119.5, a vendor whose liability for...
§ 39-26-106. Schedule of Sales Tax - Source: L. 35: p. 1007, § 5. CSA: C. 144,...
§ 39-26-107. Rules and Regulations - To provide uniform methods of adding the tax, or the...
§ 39-26-108. Tax Cannot Be Absorbed - [ Editor's note: This version of this section is effective...
§ 39-26-109. Reports of Vendor - If the accounting methods regularly employed by the vendor in...
§ 39-26-111. Credit Sales - Source: L. 35: p. 1008, § 5. CSA: C. 144,...
§ 39-26-112. Excess Tax - Remittance - Repeal - Source: L. 35: p. 1009, § 5. CSA: C. 144,...
§ 39-26-113. Collection of Sales Tax - Motor Vehicles - Off-Highway Vehicles - Exemption - Process for Motor Vehicles Sold at Auction - Exception - Definition - (5.5) The sale of personal property on which a specific...
§ 39-26-113.5. Refund of State Sales Taxes for Vehicles Used in Interstate Commerce - Fund - Source: L. 2009: Entire section added, (HB 09-1298), ch. 417,...
§ 39-26-115. Deficiency Due to Negligence - If any part of the deficiency is due to negligence...
§ 39-26-116. Record of Sales - It is the duty of every person engaging or continuing...
§ 39-26-117. Tax Lien - Exemption From Lien - Source: L. 35: p. 1014, § 10. CSA: C. 144,...
§ 39-26-118. Recovery of Taxes, Penalty, and Interest - Repeal - Source: L. 35: p. 1015, § 11. CSA: C. 144,...
§ 39-26-119. License and Tax Additional - The license and tax imposed by this part 1 shall...
§ 39-26-120. False or Fraudulent Return, Statement - Penalty - (3) [ Editor's note: This version of subsection (3) is...
§ 39-26-121. Penalty - Unless otherwise provided in this part 1, any person guilty...
§ 39-26-122. Administration - The administration of this part 1 is vested in and...
§ 39-26-122.5. Collection of Sales Tax - Enhanced Efficiencies - Intergovernmental Agreements With Local Governments - Legislative Declaration - Source: L. 2009: Entire section added, (HB 09-1130), ch. 229,...
§ 39-26-123. Receipts - Disposition - Transfers of General Fund Surplus - Sales Tax Holding Fund - Creation - Definitions - (3.5) Repealed. (I) to (III) (Deleted by amendment, L. 2009,...
§ 39-26-124. Applicability to Banks - The provisions of this part 1 shall apply to national...
§ 39-26-125. Limitations - The taxes for any period, together with the interest thereon...
§ 39-26-126. Legislative Finding as to Revenues for Old Age Pension Fund - The general assembly finds that sections 39-26-105 (1), 39-26-106 (2)(a),...
§ 39-26-127. Legislation Modifying the State Sales Tax Base - No Impact on Local Government Sales Tax Bases - No Expansion of Local Authority to Levy Sales Tax - Source: L. 2010: Entire section added, (HB 10-1189), ch. 5,...
§ 39-26-128. Uniform Sales and Use Tax Base - Definition - Source: L. 2013: Entire section added, (HB 13-1288), ch. 340,...
§ 39-26-129. Refund for Property Used in Rural Broadband Service - Legislative Declaration - Definitions - Source: L. 2014: Entire section added, (HB 14-1327), ch. 149,...
Part 2 - Use Tax
§ 39-26-201. Definitions - In addition to the definitions in section 39-26-102, as used...
§ 39-26-202. Authorization of Tax - Source: L. 37: p. 1098, § 1. CSA: C. 144,...
§ 39-26-204. Periodic Return - Collection - Repeal - Source: L. 37: p. 1100, § 1. CSA: C. 144,...
§ 39-26-204.5. Remittance of Tax - Electronic Database - Retailer Held Harmless - Repeal - Source: L. 2004: Entire section added, p. 768, § 3,...
§ 39-26-204.6. Remittance of Tax - Determination of Address - Motor Vehicle Dealer Held Harmless - The hold harmless provisions of section 39-26-105.4 shall apply to...
§ 39-26-205. Tax Constitutes Lien - Exemption From Lien - (3.5) Any coin-operated vending machine or video or other game...
§ 39-26-206. Failure to Make Return - Any person who willfully fails or refuses to make the...
§ 39-26-207. Penalty Interest on Unpaid Tax - Any tax due and unpaid under this part 2 shall...
§ 39-26-208. Collection of Use Tax - Motor Vehicles - Source: L. 37: p. 1101, § 1. CSA: C. 144,...
§ 39-26-209. Rules and Regulations - The administration of this part 2 is vested in the...
§ 39-26-210. Limitations - The taxes for any period, together with the interest thereon...
§ 39-26-211. Applicability to Banks - The provisions of this part 2 shall apply to national...
§ 39-26-212. Legislation Modifying the State Use Tax Base - No Impact on Local Government Use Tax Bases - No Expansion of Local Authority to Levy Use Tax - Source: L. 2010: Entire section added, (HB 10-1189), ch. 5,...
Part 4 - Sales and Use Tax Refund for Biotechnology, Clean Technology, and Medical Devices
§ 39-26-401. Definitions - As used in this part 4, unless the context otherwise...
§ 39-26-402. Refund of State Sales and Use Tax for Biotechnology - Application Requirements and Procedures - Source: L. 99: Entire part added, p. 610, § 2,...
Part 7 - Sales and Use Tax Exemptions
§ 39-26-701. Definitions - In addition to the definitions in section 39-26-102, as used...
§ 39-26-702. Department of Revenue - Rules - The department of revenue shall adopt rules for the administration...
§ 39-26-703. Disputes and Refunds - Source: L. 2004: Entire part added with relocations, p. 1016,...
§ 39-26-704. Miscellaneous Sales Tax Exemptions - Governmental Entities - Hotel Residents - Schools - Exchange of Property - (1.5) All transactions specified in section 29-4-227 (1), C.R.S., are...
§ 39-26-705. Miscellaneous Use Tax Exemptions - Printers Ink and Newsprint - Manufactured Goods - Source: L. 2004: Entire part added with relocations, p. 1019,...
§ 39-26-706. Miscellaneous Sales and Use Tax Exemptions - Internet Access - Refractory Materials - Precious Metal Bullion and Coins - Source: L. 2004: Entire part added with relocations, p. 1019,...
§ 39-26-707. Food, Meals, Beverages, and Packaging - Definitions - (2.5) For purposes of this section, "retirement community" means: Source:...
§ 39-26-708. Construction and Building Materials - Source: L. 2004: Entire part added with relocations, p. 1021,...
§ 39-26-709. Machinery and Machine Tools - Definitions - Source: L. 2004: Entire part added with relocations, p. 1022,...
§ 39-26-710. Railroads - Construction and Building Materials - Tangible Personal Property - Work Equipment - Rolling Stock - Source: L. 2004: Entire part added with relocations, p. 1023,...
§ 39-26-711. Aircraft - Tangible Personal Property - Source: L. 2004: Entire part added with relocations, p. 1024,...
§ 39-26-711.5. Aircraft - Use Outside State - Source: L. 2008: Entire section added, p. 951, § 1,...
§ 39-26-711.8. Aircraft - Use Outside State - On-Demand Air Carriers - Source: L. 2014: Entire section added, (HB 14-1374), ch. 375,...
§ 39-26-711.9. Historic Aircraft on Loan for Public Display - Definition - Source: L. 2017: Entire section added, (HB 17-1103), ch. 106,...
§ 39-26-712. Trailers and Trucks - Source: L. 2004: Entire part added with relocations, p. 1024,...
§ 39-26-713. Tangible Personal Property - Source: L. 2004: Entire part added with relocations, p. 1025,...
§ 39-26-714. Vending Machines - Definitions - Source: L. 2004: Entire part added with relocations, p. 1027,...
§ 39-26-715. Fuel and Oil - Definitions - Source: L. 2004: Entire part added with relocations, p. 1029,...
§ 39-26-716. Agriculture and Livestock - Special Fuels - Definitions - Source: L. 2004: Entire part added with relocations, p. 1030,...
§ 39-26-717. Drugs and Medical and Therapeutic Devices - Definitions - Source: L. 2004: Entire part added with relocations, p. 1034,...
§ 39-26-718. Charitable Organizations - Association or Organization of Parents and Teachers of Public School Students - Source: L. 2004: Entire part added with relocations, p. 1034,...
§ 39-26-719. Motor Vehicles - Source: L. 2004: Entire part added with relocations, p. 1035,...
§ 39-26-720. Bingo Equipment - Source: L. 2004: Entire part added with relocations, p. 1036,...
§ 39-26-721. Manufactured Homes - Source: L. 2004: Entire part added with relocations, p. 1036,...
§ 39-26-723. Colorado Wood Products - Repeal - Source: L. 2008: Entire section added, p. 1545, § 2,...
§ 39-26-724. Components Used to Produce Energy From a Renewable Energy Source - Definitions - Source: L. 2008: Entire section added, p. 1320, § 4,...
§ 39-26-725. Sales Related to a School - Definitions - Source: L. 2008: Entire section added, p. 969, § 3,...
§ 39-26-726. Medical Marijuana - Debilitating Conditions and Ability to Purchase - All sales of medical marijuana to a patient who is...
§ 39-26-727. Tribal Exemption - Motor Vehicles - Partial Interest - Definition - Legislative Declaration - Source: L. 2014: Entire section added, (HB 14-1080), ch. 285,...
§ 39-26-728. Property for Use in Space Flight - Definitions - Source: L. 2014: Entire section added, (HB 14-1178), ch. 234,...
§ 39-26-729. Retail Sales of Marijuana - Source: L. 2017: Entire section added, (SB 17-267), ch. 267,...
Part 8 - Sales and Use Tax Simplification Task Force
§ 39-26-801. Legislative Declaration - Source: L. 2017: Entire part added, (HB 17-1216), ch. 336,...
§ 39-26-802. Sales and Use Tax Simplification Task Force - Creation - Source: L. 2017: Entire part added, (HB 17-1216), ch. 336,...
§ 39-26-802.5. Sales and Use Tax Simplification - Request for Information - Source: L. 2018: Entire section added, (HB 18-1022), ch. 10,...
§ 39-26-802.7. Electronic Sales and Use Tax Simplification System - Sourcing Method - Implementation - Legislative Intent - Definitions - Source: L. 2019: Entire section added, (SB 19-006), ch. 105,...
§ 39-26-803. Gifts, Grants, or Donations - The task force may seek, accept, and expend gifts, grants,...
§ 39-26-804. Repeal of Part - This part 8 is repealed, effective July 1, 2026. Source:...