reglab/housing_qa huggingface dataset:
CO Code § 39-26-127 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 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

  Notwithstanding the provisions of section 29-2-105 (1)(d), C.R.S., any provision of title 32, C.R.S., or any other provision of law, and except as set forth in subsection (3) of this section, the levying of sales tax on, exemption from sales tax for, or local option to levy sales tax on or provide an exemption from sales tax for any tangible personal property or services under the sales tax ordinance or resolution of any county, municipality, special district, authority, or other local government or political subdivision of the state shall not be affected in any way by the elimination, suspension, or modification of any sales tax exemption or any other legislative modification of the state sales tax base resulting from the enactment of any of the following bills:   House Bill 10-1189, enacted in 2010;    House Bill 10-1190, enacted in 2010;    House Bill 10-1191, enacted in 2010;    House Bill 10-1194, enacted in 2010;    House Bill 10-1195, enacted in 2010.       Except as set forth in subsection (3) of this section, this section does not create or expand, and shall not be construed to create or expand, any authority of any county, municipality, special district, authority, or other local government or political subdivision of the state to levy sales tax.    Beginning January 1, 2014, subsection (1) of this section does not apply to the regional transportation district established by article 9 of title 32, C.R.S., and the scientific and cultural facilities district established by article 13 of title 32, C.R.S., which levy sales and use tax upon every transaction or other incident with respect to which a sales and use tax is levied by the state.     History. Source: L. 2010: Entire section added,(HB 10-1189), ch. 5, p. 39, § 3, effective February 24; entire section added,(HB 10-1190), ch. 6, p. 42, § 4, effective February 24; entire section added,(HB 10-1191), ch. 7, p. 47, § 5, effective February 24; entire section added,(HB 10-1194), ch. 10, p. 60, § 3, effective February 24; entire section added,(HB 10-1195), ch. 11, p. 63, § 4, effective February 24. L. 2013: Entire section amended,(HB 13-1272), ch. 337, p. 1965, § 4, effective January 1, 2014.    Editor's note:   The provisions of this section, as added by House Bill 10-1189, House Bill 10-1190, House Bill 10-1191, House Bill 10-1194, and House Bill 10-1195, were harmonized.   Cross references:   For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 337, Session Laws of Colorado 2013.
CO Code § 39-26-128 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 1 - Sales Tax|§ 39-26-128. Uniform Sales and Use Tax Base - Definition

     The department of revenue shall make recommendations to the general assembly regarding the establishment of a revenue neutral uniform sales and use tax base throughout the state. In developing the recommendations, the department shall consult with representatives of the Colorado municipal league, or its successor entity, and Colorado counties, incorporated, or its successor entity. Such representatives must have experience in writing sales and use tax policy and must represent constituents of local taxing jurisdictions. The recommendations shall include:   A uniform definition of tangible personal property;    A uniform list of items that are exempt from taxation by the state and local taxing jurisdictions;    Uniform definitions of the tax-exempt items;    Rate changes, including consideration of rates of zero percent that would be necessary to achieve revenue neutrality for the state and any local taxing jurisdiction; and    Any other recommendations deemed appropriate by the department of revenue regarding the establishment of a revenue neutral uniform sales and use tax base.         For purposes of this subsection (1), a uniform sales and use tax base is revenue neutral if, when substituted for a jurisdiction's prior sales and use tax base, the result is no more than a de minimis change in tax revenue for the substituting jurisdiction. (b) (I) For purposes of this subsection (1), a uniform sales and use tax base is revenue neutral if, when substituted for a jurisdiction's prior sales and use tax base, the result is no more than a de minimis change in tax revenue for the substituting jurisdiction.    In estimating revenue neutrality, the department of revenue shall use the best information it has available.       For purposes of this subsection (1), a “local taxing jurisdiction” means a city, town, municipality, county, special district, or authority authorized to levy a sales tax pursuant to title 24, 25, 29, 30, 31, 32, 37, or 42, C.R.S., and cities, cities and counties, or towns governed by a home rule charter that impose a sales or use tax in the state.       The department of revenue shall include the recommendations made pursuant to subsection (1) of this section in a report to the general assembly pursuant to section 24-1-136 (9), C.R.S. The report must be submitted to the general assembly no later than December 31, 2013, and made available to the public on a website maintained by the department of revenue.    Members of the general assembly are encouraged to consider the recommendations of the department of revenue pursuant to this section and, if viewed favorably, to introduce legislation and, if appropriate, a house or senate concurrent resolution, during the second regular session of the sixty-ninth general assembly to establish a revenue neutral uniform statewide sales and use tax base.      History. Source: L. 2013: Entire section added, (HB 13-1288), ch. 340, p. 1979, § 1, effective May 28.
CO Code § 39-26-201 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 39-26-201. Definitions

 In addition to the definitions in section 39-26-102 , as used in this part 2, unless the context otherwise requires:    “Acquisition charges or costs” includes “purchase price”, as defined in section 39-26-102 (7).    “Person” means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.    “Storage” or “storing” means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.     History. Source: L. 37: P. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18. History. Source: L. 37: P. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18.
CO Code § 39-26-204.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 39-26-204.5. Remittance of Tax - Electronic Database - Retailer Held Harmless - Repeal

     The provisions of section 39-26-105.3 allowing vendors to be held harmless for collecting the incorrect amount of tax due on a purchase when relying on a certified database to determine the jurisdictions to which tax is owed shall apply to any retailer doing business in this state and making sales of tangible personal property for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.    This subsection (1) is repealed, effective ninety days after the date that the revisor of statutes is notified by the department of revenue that a geographic information system that meets the defined scope of work set forth in the request for solicitation, provided by the state, is online, tested, and verified by the department of revenue to be operational, supported, and available for a retailer to use to determine the taxing jurisdiction in which an address resides. The department of revenue shall notify the revisor of statutes in writing, by email to revisorofstatutes.ga@state.co.us, no later than fifteen days after such a system is online, tested, and verified by the department of revenue to be operational, supported, and available for use.       The provisions of section 39-26-105.2 allowing vendors to be held harmless for collecting the incorrect amount of tax due on a purchase when using the data contained in the GIS database, or using data from a third-party database that is verified to use the most recent information provided by the GIS database, to determine the jurisdictions to which tax is owed applies to any retailer doing business in this state and making sales of tangible personal property for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.     History. Source: L. 2004: Entire section added, p. 768, § 3, effective May 17. L. 2021: Entire section amended,(HB 21-1155), ch. 109, p. 434, § 3, effective May 7.    Cross references:   For the legislative declaration contained in the 2004 act enacting this section, see section 1 of chapter 231, Session Laws of Colorado 2004.
CO Code § 39-26-204.6 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 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 any licensed motor vehicle dealer doing business in this state and making sales of motor vehicles for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.   History. Source: L. 2009: Entire section added, (HB 09-1230), ch. 232, p. 1066, § 2, effective August 5.
CO Code § 39-26-206 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 39-26-206. Failure to Make Return

 Any person who willfully fails or refuses to make the return required in section 39-26-204 , or who makes a false or fraudulent return, or who willfully fails to pay any tax owing by him, and any person who aids or abets another in an attempt to evade such tax, shall be punished as provided by section 39-21-118 .   History. Source: L. 37: P. 1101, § 1. CSA: C. 144, § 38. CRS 53: § 138-6-37. C.R.S. 1963: § 138-5-37. L. 85: Entire section amended, p. 1259, § 15, effective January 1, 1986. History. Source: L. 37: P. 1101, § 1. CSA: C. 144, § 38. CRS 53: § 138-6-37. C.R.S. 1963: § 138-5-37. L. 85: Entire section amended, p. 1259, § 15, effective January 1, 1986.
CO Code § 39-26-207 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 39-26-207. Penalty Interest on Unpaid Tax

 Any tax due and unpaid under this part 2 shall be a debt to the state, and shall draw interest at the rate imposed under section 39-21-110.5 , in addition to the interest provided by section 39-21-109 , from the time when due until paid. The executive director of the department of revenue may recover at law the amount of such tax and interest in a suit instituted by the attorney general in the name of the executive director of the department of revenue, and this remedy shall be in addition to all other remedies.   History. Source: L. 37: P. 1101, § 1. CSA: C. 144, § 39. L. 39: P. 509, § 6. CRS 53: § 138-6-38. C.R.S. 1963: § 138-5-38. L. 64: P. 820, § 6. L. 65: P. 1150, § 3. L. 81: Entire section amended, p. 1867, § 13, effective June 8. History. Source: L. 37: P. 1101, § 1. CSA: C. 144, § 39. L. 39: P. 509, § 6. CRS 53: § 138-6-38. C.R.S. 1963: § 138-5-38. L. 64: P. 820, § 6. L. 65: P. 1150, § 3. L. 81: Entire section amended, p. 1867, § 13, effective June 8.    ANNOTATION   Applied in Dye Constr. Co. v. Dolan, 41 Colo. App. 293, 589 P.2d 497 (1978).
CO Code § 39-26-208 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 39-26-208. Collection of Use Tax - Motor Vehicles

  No registration shall be made of a motor or other vehicle for which registration is required and no certificate of title shall be issued for such vehicle or for a mobile home by the department of revenue or its authorized agent until any tax due upon the storage, use, or consumption thereof pursuant to section 39-26-202 or imposed by ordinance of any municipality or resolution of any county has been paid.    If an applicant for registration and certificate of title for any motor or other vehicle or for a certificate of title for a mobile home fails to show payment of the taxes applicable under this section by means of proper receipts therefor, the department of revenue or its authorized agent shall collect all such applicable taxes at the time such application is made.    Revenues due the state and collected pursuant to this section shall be distributed as are other revenues under this part 2, and revenues due any municipality so collected shall be distributed as specified by contract entered into with the department of revenue pursuant to section 24-35-110, C.R.S.    To facilitate collection of taxes as provided in this section, the governing body of each municipality which has imposed a tax upon storage, use, or consumption shall certify to the department of revenue and to the county clerk and recorder of the county in which such municipality is located a true copy of its current applicable tax ordinances and shall likewise certify any subsequent changes therein.     History. Source: L. 37: P. 1101, § 1. CSA: C. 144, § 41. CRS 53: § 138-6-40. C.R.S. 1963: § 138-5-40. L. 71: P. 1264, § 2. L. 73: P. 1480, § 6. L. 75: (1) amended, p. 964, § 7, effective July 14. L. 77: (1) and (2) amended, p. 1743, § 7, effective January 1, 1978. History. Source: L. 37: P. 1101, § 1. CSA: C. 144, § 41. CRS 53: § 138-6-40. C.R.S. 1963: § 138-5-40. L. 71: P. 1264, § 2. L. 73: P. 1480, § 6. L. 75: (1) amended, p. 964, § 7, effective July 14. L. 77: (1) and (2) amended, p. 1743, § 7, effective January 1, 1978.
CO Code § 39-26-209 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 39-26-209. Rules and Regulations

 The administration of this part 2 is vested in the executive director of the department of revenue, and he shall prescribe forms, rules, and regulations for the administration and enforcement of this part 2.   History. Source: L. 37: P. 1102, § 1. CSA: C. 144, § 42. CRS 53: § 138-6-41. C.R.S. 1963: § 138-5-41. History. Source: L. 37: P. 1102, § 1. CSA: C. 144, § 42. CRS 53: § 138-6-41. C.R.S. 1963: § 138-5-41.
CO Code § 39-26-210 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 39-26-210. Limitations

 The taxes for any period, together with the interest thereon and penalties with respect thereto, imposed by this part 2 shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three years after the date on which the tax was or is payable, except as set forth in section 29-2-106.1 (5)(b) ; nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue only for one year after the filing of notice thereof. In the case of a false or fraudulent return with intent to evade tax, the tax, together with interest and penalties thereon, may be assessed, or proceedings for the collection of such taxes may be begun at any time. Before the expiration of such period of limitation, the taxpayer and the executive director of the department of revenue may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing.   History. Source: L. 43: P. 541, § 1. CSA: C. 144, § 47. CRS 53: § 138-6-42. C.R.S. 1963: § 138-5-42. L. 2017: Entire section amended,(SB 17-112), ch. 144, p. 483, § 2, effective April 18. History. Source: L. 43: P. 541, § 1. CSA: C. 144, § 47. CRS 53: § 138-6-42. C.R.S. 1963: § 138-5-42. L. 2017: Entire section amended,(SB 17-112), ch. 144, p. 483, § 2, effective April 18.    ANNOTATION   Section 39-21-107 applicable where use taxes assessed, no return filed. It is the intent of the general assembly that § 39-21-107 , rather than this section, should be the controlling statute of limitations in the case where use taxes are assessed but no return is filed. Dye Constr. Co. v. Dolan, 41 Colo. App. 293, 589 P.2d 497 (1978); CF&I Steel Corp. v. Charnes, 637 P.2d 324 (Colo. 1981).   Statute of limitations applies. Where a taxpayer erroneously pays use taxes owed to one local government to another local government, this section bars any untimely attempt under § 29-2-106.1 (5) and (6) to force the local government that received the taxes to forward them to the local government that should have received them. As a consequence, the taxpayer remains liable for payment of the taxes to the correct local government. Qwest Corp. v. City of Northglenn, 2014 COA 55 , 351 P.3d 505.   Unlimited waivers of limitation period extend for reasonable time or until terminated. Unlimited waivers of this section's limitations period are generally construed to extend either for a reasonable time or until the waiver is terminated by either party after reasonable notice. CF&I Steel Corp. v. Charnes, 637 P.2d 324 (Colo. 1981).
CO Code § 39-26-211 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 39-26-211. Applicability to Banks

 The provisions of this part 2 shall apply to national banking associations and to banks organized and chartered under the laws of this state.   History. Source: L. 70: P. 399, § 1. C.R.S. 1963: § 138-5-44. History. Source: L. 70: P. 399, § 1. C.R.S. 1963: § 138-5-44.
CO Code § 39-26-212 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|Part 2 - Use Tax|§ 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

  Notwithstanding the provisions of section 29-2-105 (1)(d), C.R.S., any provision of title 32, C.R.S., or any other provision of law, and except as set forth in subsection (3) of this section, the levying of use tax on, exemption from use tax for, or local option to levy use tax on or provide an exemption from use tax for any tangible personal property or services under the use tax ordinance or resolution of any county, municipality, special district, authority, or other local government or political subdivision of the state shall not be affected in any way by the elimination, suspension, or modification of any use tax exemption or any other legislative modification of the state use tax base resulting from the enactment of any of the following bills:   House Bill 10-1189, enacted in 2010;    House Bill 10-1190, enacted in 2010;    House Bill 10-1191, enacted in 2010;    House Bill 10-1194, enacted in 2010;    House Bill 10-1195, enacted in 2010.       Except as set forth in subsection (3) of this section, this section does not create or expand, and shall not be construed to create or expand, any authority of any county, municipality, special district, authority, or other local government or political subdivision of the state to levy use tax.    Beginning January 1, 2014, subsection (1) of this section does not apply to the regional transportation district established by article 9 of title 32, C.R.S., and the scientific and cultural facilities district established by article 13 of title 32, C.R.S., which levy sales and use tax upon every transaction or other incident with respect to which a sales and use tax is levied by the state.     History. Source: L. 2010: Entire section added,(HB 10-1189), ch. 5, p. 39, § 4, effective February 24; entire section added,(HB 10-1190), ch. 6, p. 43, § 5, effective February 24; entire section added,(HB 10-1191), ch. 7, p. 48, § 6, effective February 24; entire section added,(HB 10-1194), ch. 10, p. 60, § 4, effective February 24; entire section added,(HB 10-1195), ch. 11, p. 64, § 5, effective February 24. L. 2013: Entire section amended,(HB 13-1272), ch. 337, p. 1966, § 5, effective January 1, 2014.    Editor's note:   The provisions of this section, as added by House Bill 10-1189, House Bill 10-1190, House Bill 10-1191, House Bill 10-1194, and House Bill 10-1195, were harmonized.   Cross references:   For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 337, Session Laws of Colorado 2013.
CO Code § 39-26-401 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 26 - Sales and Use Tax|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 requires:    “Biotechnology” means:   The application of technologies to produce or modify products, to develop microorganisms for specific uses, to identify targets for small pharmaceutical development, or to transform biological systems into useful processes or products; and    The potential endpoints of the resulting products, processes, microorganisms, or targets are for improving human or animal health-care outcomes.       “Clean technology” means:   Renewable energy generation technologies, including but not limited to solar, wind, biofuel, and geothermal energy generation technologies;    Products and technologies used in renewable energy development and generation on a commercial scale; or    Products and technologies that enhance the efficient extraction, collection, storage, distribution, production, or consumption of energy from any type of source.    Repealed.       “Medical technology” means a therapeutic or diagnostic machine or tool used to improve human or animal health.    “Qualified biotechnology taxpayer” means a C corporation, as defined in section 39-22-103 (2.5), a partnership, as defined in section 39-22-103 (5.6), a limited liability company that is not a C corporation, an S corporation, as defined in section 39-22-103 (10.5), or a sole proprietorship that purchases, stores, uses, or consumes tangible personal property to be used in Colorado directly and predominately in research and development of biotechnology.    “Qualified medical technology or clean technology taxpayer” means a taxpayer that:   Is a C corporation, as defined in section 39-22-103 (2.5); a partnership, as defined in section 39-22-103 (5.6); a limited liability company that is not a C corporation; an S corporation, as defined in section 39-22-103 (10.5); or a sole proprietorship;    Employs thirty-five or fewer full-time employees in Colorado;    Is headquartered in Colorado or has more than fifty percent of its employees in Colorado; and    Conducts research and development of medical technology or clean technology.       “Research and development” means qualified research as defined by 26 U.S.C. sec. 41 (d)(1).    “Tangible personal property” includes capital equipment, instruments, apparatus, and supplies used in laboratories, including, but not limited to, microscopes, machines, glassware, chemical reagents, computers, computer software, and technical books and manuals.     History. Source: L. 99: Entire part added, p. 609, § 2, effective May 17. L. 2009: Entire part amended, (HB 09-1035), ch. 371, p. 2011, § 1, effective August 5. L. 2015: (2)(b), (2)(c), (3), and (5) amended and (2)(d) repealed, (HB 15-1180), ch. 227, p. 845, § 1, effective August 5.