Article

Sales & Use Tax

C.R.S. § 39-26-101— Short title
C.R.S. § 39-26-102— Definitions
C.R.S. § 39-26-102.5— Change of references from "Internal Revenue Code of 1954" to "Internal Revenue Code of 1986"
C.R.S. § 39-26-103— Licenses
C.R.S. § 39-26-103.5— Qualified purchaser
C.R.S. § 39-26-104— Property and services taxed
C.R.S. § 39-26-105— Vendor liable for tax
C.R.S. § 39-26-105.2— Remittance of tax
C.R.S. § 39-26-105.3— Remittance of tax
C.R.S. § 39-26-105.4— Remittance of tax
C.R.S. § 39-26-105.5— Remittance of sales taxes
C.R.S. § 39-26-106— Schedule of sales tax
C.R.S. § 39-26-107— Rules and regulations
C.R.S. § 39-26-108— Tax cannot be absorbed
C.R.S. § 39-26-109— Reports of vendor
C.R.S. § 39-26-111— Credit sales
C.R.S. § 39-26-112— Excess tax
C.R.S. § 39-26-113— Collection of sales tax
C.R.S. § 39-26-113.5— Refund of state sales taxes for vehicles used in interstate commerce
C.R.S. § 39-26-115— Deficiency due to negligence
C.R.S. § 39-26-116— Record of sales
C.R.S. § 39-26-117— Tax lien
C.R.S. § 39-26-118— Recovery of taxes, penalty, and interest
C.R.S. § 39-26-119— License and tax additional
C.R.S. § 39-26-120— False or fraudulent return, statement
C.R.S. § 39-26-121— Penalty
C.R.S. § 39-26-122— Administration
C.R.S. § 39-26-122.5— Collection of sales tax
C.R.S. § 39-26-123— Receipts
C.R.S. § 39-26-124— Applicability to banks
C.R.S. § 39-26-125— Limitations
C.R.S. § 39-26-126— Legislative finding as to revenues for old age pension fund
C.R.S. § 39-26-127— Legislation modifying the state sales tax base
C.R.S. § 39-26-128— Uniform sales and use tax base
C.R.S. § 39-26-129— Refund for property used in rural broadband service
C.R.S. § 39-26-201— Definitions
C.R.S. § 39-26-202— Authorization of tax
C.R.S. § 39-26-204— Periodic return
C.R.S. § 39-26-204.5— Remittance of tax
C.R.S. § 39-26-204.6— Remittance of tax
C.R.S. § 39-26-205— Tax constitutes lien
C.R.S. § 39-26-206— Failure to make return
C.R.S. § 39-26-207— Penalty interest on unpaid tax
C.R.S. § 39-26-208— Collection of use tax
C.R.S. § 39-26-209— Rules and regulations
C.R.S. § 39-26-210— Limitations
C.R.S. § 39-26-211— Applicability to banks
C.R.S. § 39-26-212— Legislation modifying the state use tax base
C.R.S. § 39-26-401— Definitions
C.R.S. § 39-26-402— Refund of state sales and use tax for biotechnology
C.R.S. § 39-26-701— Definitions
C.R.S. § 39-26-702— Department of revenue
C.R.S. § 39-26-703— Disputes and refunds
C.R.S. § 39-26-704— Miscellaneous sales tax exemptions
C.R.S. § 39-26-705— Miscellaneous use tax exemptions
C.R.S. § 39-26-706— Miscellaneous sales and use tax exemptions
C.R.S. § 39-26-707— Food, meals, beverages, and packaging
C.R.S. § 39-26-708— Construction and building materials
C.R.S. § 39-26-709— Machinery and machine tools
C.R.S. § 39-26-710— Railroads
C.R.S. § 39-26-711— Aircraft
C.R.S. § 39-26-711.5— Aircraft
C.R.S. § 39-26-711.8— Aircraft
C.R.S. § 39-26-711.9— Historic aircraft on loan for public display
C.R.S. § 39-26-712— Trailers and trucks
C.R.S. § 39-26-713— Tangible personal property
C.R.S. § 39-26-714— Vending machines
C.R.S. § 39-26-715— Fuel and oil
C.R.S. § 39-26-716— Agriculture and livestock
C.R.S. § 39-26-717— Drugs and medical and therapeutic devices
C.R.S. § 39-26-718— Charitable organizations
C.R.S. § 39-26-719— Motor vehicles
C.R.S. § 39-26-720— Bingo equipment
C.R.S. § 39-26-721— Manufactured homes and tiny homes
C.R.S. § 39-26-723— Colorado wood products
C.R.S. § 39-26-724— Components used to produce energy from a renewable energy source
C.R.S. § 39-26-725— Sales related to a school
C.R.S. § 39-26-726— Medical marijuana
C.R.S. § 39-26-727— Tribal exemption
C.R.S. § 39-26-728— Property for use in space flight
C.R.S. § 39-26-729— Retail sales of marijuana
C.R.S. § 39-26-730— Sales and use tax exemption forms
C.R.S. § 39-26-731— Eligible decarbonizing building materials
C.R.S. § 39-26-732— Heat pump systems
C.R.S. § 39-26-733— Residential energy storage systems
C.R.S. § 39-26-734— Rebuilding from declared wildfire disaster
C.R.S. § 39-26-801— Legislative declaration
C.R.S. § 39-26-802— Sales and use tax simplification task force
C.R.S. § 39-26-802.5— Sales and use tax simplification
C.R.S. § 39-26-802.7— Electronic sales and use tax simplification system
C.R.S. § 39-26-802.9— Retailers without physical presence or with only incidental physical presence in local taxing jurisdictions
C.R.S. § 39-26-803— Gifts, grants, or donations
C.R.S. § 39-26-804— Repeal of part