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Colorado Revised Statutes (C.R.S.)
Title 39
Article 26
Part 1
Sales Tax
39-26-101
Short title.
39-26-102
Performance statement - definitions - repeal.
39-26-102.5
Change of references from Internal Revenue Code of 1954 to Internal Revenue Code of 1986.
39-26-103
Licenses - fee - revocation - definition.
39-26-103.5
Qualified purchaser - direct payment permit number - qualifications.
39-26-104
Property and services taxed - definitions.
39-26-105
Vendor liable for tax - definitions - repeal.
39-26-105.2
Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - legislative declaration - definitions.
39-26-105.3
Remittance of tax - electronic database - vendor held harmless - repeal. (Repealed)
39-26-105.4
Remittance of tax - determination of address - dealer held harmless.
39-26-105.5
Remittance of sales taxes - electronic funds transfers.
39-26-106
Schedule of sales tax.
39-26-107
Rules and regulations.
39-26-108
Tax cannot be absorbed.
39-26-109
Reports of vendor - rules.
39-26-110
Retailer - multiple locations. (Repealed)
39-26-111
Credit sales.
39-26-112
Excess tax - remittance - repeal.
39-26-113
Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - rules - definition.
39-26-113.5
Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal.
39-26-114
Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)
39-26-115
Deficiency due to negligence.
39-26-116
Record of sales.
39-26-117
Tax lien - exemption from lien.
39-26-118
Recovery of taxes, penalty, and interest - repeal.
39-26-119
License and tax additional.
39-26-120
False or fraudulent return, statement - penalty.
39-26-121
Penalty.
39-26-122
Administration.
39-26-122.5
Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration - repeal. (Repealed)
39-26-122.7
Filing and remittance of remote sales - standard sales tax reporting form for remote sales - delayed distributions - central audit bureau - creation. (Repealed)
39-26-123
Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions.
39-26-123.1
Credit of sales and use tax receipts to Colorado water conservation board construction fund - terminates July 1, 1982 - repeal. (Repealed)
39-26-124
Applicability to banks.
39-26-125
Limitations.
39-26-126
Legislative finding as to revenues for old age pension fund.
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.
39-26-128
Uniform sales and use tax base - definition.
39-26-129
Refund for property used in rural broadband service - legislative declaration - tax preference performance statement - definitions - repeal.