As specified in section 39-22-119.5 , a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive director of the department of revenue.
C.R.S. § 39-26-105.5
Remittance of sales taxes
Known as the Emergency Retail Sales Tax Act
The act spans §§ 39–39 (93 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.