2023 Colorado Revised Statutes › Title 32 - SPECIAL DISTRICTS (§§ 32-1-101 — 32-22-117) › SPECIAL STATUTORY DISTRICTS (§§ 32-8-101 — 32-22-117) › Article 17 - MENTAL HEALTH-CARE SERVICE DISTRICTS (§§ 32-17-101 — 32-17-114) › Section 32-17-113 - Sales tax imposed - collection - administration of tax

(1)
(a)
Upon the approval of the eligible electors in the district at an election held in accordance with section 20 of article X of the state constitution and part 8 of article
1
of this title, the district shall have the power to levy such uniform sales tax throughout the entire geographical area of the district upon every transaction or other incident with respect to which a sales tax is levied by the state pursuant to the provisions of article
26
of title
39
, C.R.S.
(b)
The sales tax imposed pursuant to paragraph (a) of this subsection (1) shall also be levied on the following sales and purchases:
(I)
Purchases of machinery or machine tools that are otherwise exempt pursuant to section
39-26-709(1)
, C.R.S., to the extent that such sales and purchases are subject to the sales tax levied by the regional transportation district pursuant to section
29-2-105(1)(d)
, C.R.S.;
(II)
Sales of low-emitting motor vehicles, power sources, or parts used for converting such power sources as specified in section
39-26-719(1)
, C.R.S.; and
(III)
Vending machine sales of food that are otherwise exempt pursuant to section
39-26-714(2)
, C.R.S.
(c)
The sales tax imposed pursuant to paragraph (a) of this subsection (1) shall not be levied on:
(I)
The sale of tangible personal property delivered by a retailer or a retailer's agent or to a common carrier for delivery to a destination outside the district;
(II)
The sale of tangible personal property on which a specific ownership tax has been paid or is payable when such sale meets the following conditions:
(A)
The purchaser does not reside in the district or the purchaser's principal place of business is outside the district; and
(B)
The personal property is registered or required to be registered outside the geographical boundaries of the district under the laws of this state; and
(III)
The sale of cigarettes.
(d)
The sales tax imposed pursuant to paragraph (a) of this subsection (1) is in addition to any other sales or use tax imposed pursuant to law.
(2)
(a)
The collection, administration, and enforcement of the sales tax shall be performed by the executive director of the department of revenue in the same manner as that for the collection, administration, and enforcement of the state sales tax imposed pursuant to article
26
of title
39
, C.R.S., including, without limitation, the retention by a vendor of the percentage of the amount remitted to cover the vendor's expense in the collection and remittance of the sales tax as provided in section
39-26-105
, C.R.S. The executive director shall make monthly distributions of sales tax collections to the district. The district shall pay the net incremental cost incurred by the department of revenue in the administration and collection of the sales tax.
(b)
(I)
A qualified purchaser may provide a direct payment permit number issued pursuant to section
39-26-103.5
, C.R.S., to any vendor or retailer that is liable and responsible for collecting and remitting any sales tax levied on any sale made to the qualified purchaser pursuant to the provisions of this article. A vendor or retailer that has received a direct payment permit number in good faith from a qualified purchaser shall not be liable or responsible for collection and remittance of any sales tax imposed on the sale that is paid for directly from the qualified purchaser's funds and not the personal funds of any individual.
(II)
A qualified purchaser that provides a direct payment permit number to a vendor or retailer shall be liable and responsible for the amount of sales tax levied on any sale made to the qualified purchaser pursuant to the provisions of this article in the same manner as liability would be imposed on a qualified purchaser for state sales tax pursuant to section
39-26-105(3)
, C.R.S.
L. 2005: Entire article added, p. 1041, § 4, effective June 2. L. 2008: (1)(d) amended, p. 992, § 12, effective August 5. L. 2009: (1)(c)(I) and (1)(c)(II)(B) amended and (1)(c)(III) added, (HB 09-1342), ch. 354, p. 1850, §12, effective July 1.