reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-125 - [Effective Until 7/1/2025] Limitations

The taxes for any period, together with the interest thereon and penalties with respect thereto, imposed by this part 1 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.
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. 484, § 4, effective April 18.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-125 - [Effective 7/1/2025] Limitations

The taxes for any period, together with the interest thereon and penalties with respect thereto, imposed by this part 1 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 sections 29-2-208 (2)(a)(III) and 29-2-302 (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.
Amended by 2024 Ch. 144,§ 48, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
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. 484, § 4, effective April 18.
2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-126 - Legislative finding as to revenues for old age pension fund

The general assembly finds that sections
39-26-105(1)
,
39-26-106(2)(a)
,
39-26-109
,
39-26-112
,
39-26-717(1)
, and
39-26-714(1)
repeal no law that provides revenue for the old age pension fund and amend no law so as to reduce the revenue provided for the old age pension fund, except as is allowed by article XXIV of the state constitution.
L. 65: p. 1127, § 9. C.R.S. 1963: § 138-5-43. L. 76: Entire section amended, p. 319, § 77, effective May 20. L. 77: Entire section amended, p. 1810, § 2, effective May 14. L. 79: Entire section amended, p. 1429, § 12, effective July 3. L. 2002: Entire section amended, p. 1363, § 21, effective July 1. L. 2004: Entire section amended, p. 1045, § 16, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 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

(1)
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:
(a)
House Bill 10-1189, enacted in 2010;
(b)
House Bill 10-1190, enacted in 2010;
(c)
House Bill 10-1191, enacted in 2010;
(d)
House Bill 10-1194, enacted in 2010;
(e)
House Bill 10-1195, enacted in 2010.
(2)
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.
(3)
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.
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 1/1/2014.
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.
For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 337, Session Laws of Colorado 2013.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 1 - SALES TAX (§§ 39-26-101 — 39-26-129) › Section 39-26-128 - Uniform sales and use tax base - definition

(1)
(a)
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:
(I)
A uniform definition of tangible personal property;
(II)
A uniform list of items that are exempt from taxation by the state and local taxing jurisdictions;
(III)
Uniform definitions of the tax-exempt items;
(IV)
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
(V)
Any other recommendations deemed appropriate by the department of revenue regarding the establishment of a revenue neutral uniform sales and use tax base.
(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.
(II)
In estimating revenue neutrality, the department of revenue shall use the best information it has available.
(c)
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.
(2)
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.
(3)
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.
L. 2013: Entire section added, (HB 13-1288), ch. 340, p. 1979, § 1, effective May 28.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 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:
(1)
"Acquisition charges or costs" includes "purchase price", as defined in section
39-26-102(7)
.
(2)
"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.
(3)
"Storage" or "storing" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 39-26-202 - Authorization of tax

(1)
(a)
Except as otherwise provided in subsection (1)(b) of this section, there is imposed and shall be collected from every person in this state a tax or excise at the rate of three percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.
(b)
Except as otherwise provided in section 39-26-901, on and after January 1, 2001, there is imposed and must be collected from every person in this state a tax or excise at the rate of two and ninety one-hundredths percent of storage or acquisition charges or costs for the privilege of storing, using, or consuming in this state any articles of tangible personal property purchased at retail.
(c)
Such tax shall be payable to and shall be collected by the executive director of the department of revenue and shall be computed in accordance with schedules or systems approved by said executive director. The transfer of wireless telecommunication equipment as an inducement to enter into or continue a contract for telecommunication services that are taxable pursuant to part 1 of this article shall not be construed to be storage, use, or consumption of such equipment by the transferor.
(2)
Notwithstanding the three percent rate provisions of subsection (1) of this section, for the period May 1, 1983, through July 31, 1984, the rate of the tax imposed pursuant to this section shall be three and one-half percent.
(3)
Repealed.
Amended by 2024 Ch. 170,§ 11, eff. 5/14/2024.
Amended by 2020 Ch. 104, § 3, eff. 9/14/2020.
L. 37: p. 1098, § 1. CSA: C. 144, § 34. L. 45: p. 580, § 5. CRS 53: § 138-6-33. C.R.S. 1963: § 138-5-33. L. 65: p. 1125, § 6. L. 65, 1st Ex. Sess.: p. 17, § 2. L. 77: Entire section R&RE, p. 1825, § 2, effective July 1. L. 83: Entire section amended, p. 1518, § 4, effective March 22; (2) amended, p. 2098, § 7, effective October 13. L. 84: (2) amended, p. 1142, § 5, effective June 7. L. 96: (1) amended, p. 758, § 3, effective May 22. L. 2000: (1) amended and (3) added, p. 1434, § 4, effective May 31. L. 2020: (1)(a) amended and (3) repealed, (HB 20-1174), ch. 104, p. 401, § 3, effective September 14.
Section 4(2) of chapter 104 (HB 20-1174), Session Laws of Colorado 2020, provides that the act changing this section applies to sales and use tax periods commencing on or after September 14, 2020.
For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 160, Session Laws of Colorado 1996.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 39-26-204.5 - Remittance of tax - electronic database - retailer held harmless - repeal

(1)
(a)
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.
(b)
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&#64;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.
(2)
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.
Amended by 2021 Ch. 109, § 3, eff. 5/7/2021.
L. 2004: Entire section added, p. 768, § 3, effective May 17. L. 2021: Entire section amended, (HB 21 -1155), ch. 434, p. 434, § 3, effective May 7.
For the legislative declaration contained in the 2004 act enacting this section, see section 1 of chapter 231, Session Laws of Colorado 2004.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 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.
L. 2009: Entire section added, (HB 09-1230), ch. 232, p. 1066, §2, effective August 5.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 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
.
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 1/1/1986.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 39-26-208 - Collection of use tax - motor vehicles

(1)
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.
(2)
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.
(3)
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.
(4)
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.
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 1/1/1978.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 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.
L. 37: p. 1102, § 1. CSA: C. 144, § 42. CRS 53: § 138-6-41. C.R.S. 1963: § 138-5-41.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 39-26-210 - [Effective Until 7/1/2025] 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.
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.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 39-26-210 - [Effective 7/1/2025] 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 sections 29-2-208 (2)(a)(III) and 29-2-302 (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.
Amended by 2024 Ch. 144,§ 49, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.
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.
2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 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.
L. 70: p. 399, § 1. C.R.S. 1963: § 138-5-44.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 2 - USE TAX (§§ 39-26-201 — 39-26-212) › Section 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

(1)
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:
(a)
House Bill 10-1189, enacted in 2010;
(b)
House Bill 10-1190, enacted in 2010;
(c)
House Bill 10-1191, enacted in 2010;
(d)
House Bill 10-1194, enacted in 2010;
(e)
House Bill 10-1195, enacted in 2010.
(2)
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.
(3)
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.
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 1/1/2014.
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.
For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 337, Session Laws of Colorado 2013.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 3 - [Repealed] (§ 39-26-301) › Section 39-26-301 - to 39-26-307 - [Repealed]

(1) This part 3 was added in 1990 and was not amended prior to its repeal in 1994.
(2) Section 39-26-306 provided for the repeal of this part 3, effective December 31, 1994. (See L. 90, p. 1745.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 4 - SALES AND USE TAX REFUND FOR BIOTECHNOLOGY, CLEAN TECHNOLOGY, AND MEDICAL DEVICES (§§ 39-26-401 — 39-26-403) › Section 39-26-401 - Definitions

As used in this part 4, unless the context otherwise requires:
(1)
"Biotechnology" means:
(a)
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
(b)
The potential endpoints of the resulting products, processes, microorganisms, or targets are for improving human or animal health-care outcomes.
(2)
"Clean technology" means:
(a)
Renewable energy generation technologies, including but not limited to solar, wind, biofuel, and geothermal energy generation technologies;
(b)
Products and technologies used in renewable energy development and generation on a commercial scale; or
(c)
Products and technologies that enhance the efficient extraction, collection, storage, distribution, production, or consumption of energy from any type of source.
(d)
Repealed.
(3)
"Medical technology" means a therapeutic or diagnostic machine or tool used to improve human or animal health.
(4)
"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.
(5)
"Qualified medical technology or clean technology taxpayer" means a taxpayer that:
(a)
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;
(b)
Employs thirty-five or fewer full-time employees in Colorado;
(c)
Is headquartered in Colorado or has more than fifty percent of its employees in Colorado; and
(d)
Conducts research and development of medical technology or clean technology.
(6)
"Research and development" means qualified research as defined by
26 U.S.C. sec. 41(d)(1)
.
(7)
"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.
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.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 4 - SALES AND USE TAX REFUND FOR BIOTECHNOLOGY, CLEAN TECHNOLOGY, AND MEDICAL DEVICES (§§ 39-26-401 — 39-26-403) › Section 39-26-402 - [Effective Until 8/7/2024] Refund of state sales and use tax for biotechnology - application requirements and procedures

(1)
For the calendar year commencing January 1, 1999, and for each calendar year thereafter, each qualified biotechnology taxpayer shall be allowed to claim a refund of all state sales and use tax paid by the qualified biotechnology taxpayer, pursuant to parts 1 and 2 of this article, on the sale, storage, use, or consumption of tangible personal property to be used in Colorado directly and predominately in research and development of biotechnology during that calendar year.
(2)
To claim the refund allowed by subsection (1) of this section, a qualified biotechnology taxpayer shall submit a refund application to the department of revenue on a form provided by the department. Such application shall be submitted no earlier than January 1 and no later than April 1 of the calendar year following the calendar year for which the refund is claimed. The application shall be accompanied by proof of payment of state sales and use taxes paid by the qualified biotechnology taxpayer in the immediately preceding calendar year. The application shall also include any additional information that the department of revenue may require by rule, which may include, without limitation, a detailed list of all expenditures that support a claim for a refund, the name and addresses of an individual who maintains records of such expenditures, and a statement that the qualified biotechnology taxpayer agrees to furnish records of all such expenditures to the department of revenue upon request. No refund shall be allowed if the qualified biotechnology taxpayer has not complied with this subsection (2).
L. 99: Entire part added, p. 610, § 2, effective May 17. L. 2000: (2) amended, p. 1869, § 99, effective August 2. L. 2009: Entire part amended, (HB 09 -1035), ch. 371, p. 2012, § 1, effective August 5.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 4 - SALES AND USE TAX REFUND FOR BIOTECHNOLOGY, CLEAN TECHNOLOGY, AND MEDICAL DEVICES (§§ 39-26-401 — 39-26-403) › Section 39-26-402 - [Effective 8/7/2024] Refund of state sales and use tax for biotechnology - application requirements and procedures - repeal

(1)
For the calendar year commencing January 1, 1999, and for each calendar year thereafter Prior to January 1, 2026, each qualified biotechnology taxpayer shall be allowed to claim a refund of all state sales and use tax paid by the qualified biotechnology taxpayer, pursuant to parts 1 and 2 of this article 26, on the sale, storage, use, or consumption of tangible personal property to be used in Colorado directly and predominately in research and development of biotechnology during that calendar year.
(2)
To claim the refund allowed by subsection (1) of this section, a qualified biotechnology taxpayer shall submit a refund application to the department of revenue on a form provided by the department. Such application shall be submitted no earlier than January 1 and no later than April 1 of the calendar year following the calendar year for which the refund is claimed. The application shall be accompanied by proof of payment of state sales and use taxes paid by the qualified biotechnology taxpayer in the immediately preceding calendar year. The application shall also include any additional information that the department of revenue may require by rule, which may include, without limitation, a detailed list of all expenditures that support a claim for a refund, the name and addresses of an individual who maintains records of such expenditures, and a statement that the qualified biotechnology taxpayer agrees to furnish records of all such expenditures to the department of revenue upon request. No refund shall be allowed if the qualified biotechnology taxpayer has not complied with this subsection (2).
Amended by 2024 Ch. 373,§ 19, eff. 8/7/2024.
L. 99: Entire part added, p. 610, § 2, effective May 17. L. 2000: (2) amended, p. 1869, § 99, effective August 2. L. 2009: Entire part amended, (HB 09 -1035), ch. 371, p. 2012, § 1, effective August 5.
2024 Ch. 373, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 4 - SALES AND USE TAX REFUND FOR BIOTECHNOLOGY, CLEAN TECHNOLOGY, AND MEDICAL DEVICES (§§ 39-26-401 — 39-26-403) › Section 39-26-403 - [Repealed] [Effective Until 8/7/2024]

L. 2009: Entire part and (3)(b) amended, (HB 09-1035), ch. 371, pp. 2013, 2014, §§ 1, 2, effective August 5. L. 2015: Entire section RC&RE, (HB 15-1180), ch. 227, p. 846, § 2, effective August 5.
(1) Prior to the recreation of this section in 2015, subsection (4) provided for the repeal of this section, effective July 1, 2014. (See L. 2009, p. 2013.)
(2) Subsection (4) provided for the repeal of this section, effective January 1, 2019. (See L. 2015, p. 846.)
2024 Ch. 373, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 4 - SALES AND USE TAX REFUND FOR BIOTECHNOLOGY, CLEAN TECHNOLOGY, AND MEDICAL DEVICES (§§ 39-26-401 — 39-26-403) › Section 39-26-403 - [Effective 8/7/2024] Repeal

This part 4 is repealed, effective December 31, 2029.
Added by 2024 Ch. 373,§ 20, eff. 8/7/2024.
L. 2009: Entire part and (3)(b) amended, (HB 09-1035), ch. 371, pp. 2013, 2014, §§ 1, 2, effective August 5. L. 2015: Entire section RC&RE, (HB 15-1180), ch. 227, p. 846, § 2, effective August 5.
(1) Prior to the recreation of this section in 2015, subsection (4) provided for the repeal of this section, effective July 1, 2014. (See L. 2009, p. 2013.)
(2) Subsection (4) provided for the repeal of this section, effective January 1, 2019. (See L. 2015, p. 846.)
2024 Ch. 373, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 5 - SALES AND USE TAX REFUND FOR POLLUTION CONTROL EQUIPMENT (§§ 39-26-501 — 39-26-502) › Section 39-26-501 - [Repealed]

L. 2000: Entire part added, p. 1462, § 1, effective August 2. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, §1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 5 - SALES AND USE TAX REFUND FOR POLLUTION CONTROL EQUIPMENT (§§ 39-26-501 — 39-26-502) › Section 39-26-502 - [Repealed]

L. 2000: Entire part added, p. 1464, § 1, effective August 2. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, §1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 6 - SALES AND USE TAX REFUND FOR TANGIBLE PERSONAL PROPERTY USED FOR RESEARCH AND DEVELOPMENT (§§ 39-26-601 — 39-26-602) › Section 39-26-601 - [Repealed]

L. 2001: Entire part added, p. 1464, § 1, effective August 8. L. 2004: (1) amended, p. 1045, § 18, effective July 1. L. 2007: (1) amended, p. 1176, § 4, effective May 23. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, §1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 6 - SALES AND USE TAX REFUND FOR TANGIBLE PERSONAL PROPERTY USED FOR RESEARCH AND DEVELOPMENT (§§ 39-26-601 — 39-26-602) › Section 39-26-602 - [Repealed]

L. 2001: Entire part added, p. 1465, § 1, effective August 8. L. 2004: (1), (2), and (3) amended, p. 1045, § 19, effective July 1. L. 2007: (1), (2), and (3) amended, p. 1176, § 5, effective May 23. L. 2010: Entire section repealed, (SB 10-212), ch. 412, p. 2032, §1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 7 - SALES AND USE TAX EXEMPTIONS (§§ 39-26-701 — 39-26-734) › Section 39-26-701 - Definitions

In addition to the definitions in section
39-26-102
, as used in this part 7, unless the context otherwise requires:
(1)
"Storage" or "storing" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.
L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 7 - SALES AND USE TAX EXEMPTIONS (§§ 39-26-701 — 39-26-734) › Section 39-26-702 - Department of revenue - rules

The department of revenue shall adopt rules for the administration and enforcement of this part 7.
L. 2004: Entire part added with relocations, p. 1016, § 2, effective July 1.
This section is similar to former § 39-26-114 (1)(c) as it existed prior to 2004.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 7 - SALES AND USE TAX EXEMPTIONS (§§ 39-26-701 — 39-26-734) › Section 39-26-705 - Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods

(1)
The storage, use, or consumption of printers ink and newsprint shall be exempt from taxation under the provisions of part 2 of this article.
(2)
There shall be exempt from taxation under the provisions of part 2 of this article the storage, use, or consumption of manufactured goods, including, but not limited to, high technology goods, donated by the manufacturer of such goods to the United States government; the state of Colorado or any department, institution, or political subdivision thereof; or any organization exempt from federal income taxes pursuant to section 501 (c)(3) of the "Internal Revenue Code of 1986", as amended, to the extent that the aggregate value of all such goods included in a single donation exceeds one thousand dollars.
L. 2004: Entire part added with relocations, p. 1019, § 2, effective July 1.
Subsection (1) is similar to former § 39-26-203 (1)(i), and subsection (2) is similar to former § 39-26-203 (1)(ff) , as they existed prior to 2004.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 7 - SALES AND USE TAX EXEMPTIONS (§§ 39-26-701 — 39-26-734) › Section 39-26-710 - Railroads - construction and building materials - tangible personal property - work equipment - rolling stock

(1)
The following shall be exempt from taxation under the provisions of part 1 of this article:
(a)
The sale of construction and building materials to a common carrier by rail operating in interstate or foreign commerce for use by the common carrier in construction and maintenance of its railroad tracks; however, any actual use of such construction and building materials shall, at the time of the actual use, be subject to the tax imposed by part 2 of this article and any use tax imposed pursuant to article
2
of title
29
, C.R.S.;
(b)
The sale of tangible personal property that is to be affixed or attached as a component part of a locomotive, a freight car, railroad work equipment, or other railroad rolling stock; and
(c)
The sale of locomotives, freight cars, railroad work equipment, and other railroad rolling stock used or purchased for use in interstate commerce by a railroad company.
(2)
The following shall be exempt from taxation under the provisions of part 2 of this article:
(a)
The storage, use, or consumption of any tangible personal property that is to be affixed or attached as a component part of a locomotive, a freight car, railroad work equipment, or other railroad rolling stock; and
(b)
The storage, use, or consumption of locomotives, freight cars, railroad work equipment, and other railroad rolling stock used or purchased for use in interstate commerce by a railroad company.
L. 2004: Entire part added with relocations, p. 1023, § 2, effective July 1.
The provisions of this section are similar to several former provisions of §§
39-26-114
and
39-26-203
as they existed prior to 2004.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › SPECIFIC TAXES (§§ 39-20-101 — 39-37-301) › SALES AND USE TAX (§§ 39-26-101 — 39-26.1-101) › Article 26 - Sales and Use Tax (§§ 39-26-101 — 39-26-901) › Part 7 - SALES AND USE TAX EXEMPTIONS (§§ 39-26-701 — 39-26-734) › Section 39-26-711 - Aircraft - tangible personal property

(1)
The following shall be exempt from taxation under the provisions of part 1 of this article:
(a)
Effective July 1, 1984, the sale of aircraft used or purchased for use in interstate commerce by a commercial airline; and
(b)
The sale of tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
(2)
The following shall be exempt from taxation under the provisions of part 2 of this article:
(a)
Effective July 1, 1984, the storage, use, or consumption of aircraft used or purchased for use in interstate commerce by a commercial airline; and
(b)
The storage, use, or consumption of any tangible personal property that is to be permanently affixed or attached as a component part of an aircraft.
L. 2004: Entire part added with relocations, p. 1024, § 2, effective July 1.
The provisions of this section are similar to several former provisions of §§
39-26-114
and
39-26-203
as they existed prior to 2004.