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us-co/statute/39/39-26-204.5 — Remittance of tax - electronic database - retailer held harmless - repeal · Axiom

Remittance of tax - electronic database - retailer held harmless - repeal

3 rules

(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(b) This subsection (1) is repealed, effective ninety days after the date that the revisor of statutes is notified by the department of revenue that a geographic information system that meets the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@coleg.gov, 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.

in view

Whole section

Encodings · 3

subsection_one_repeal_delay_daysCO 39 § 39-26-204.5 · parameter

C.R.S. 39-26-204.5(1)(b)

name: subsection_one_repeal_delay_days
kind: parameter
dtype: Count
source: C.R.S. 39-26-204.5(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: repealed, effective ninety days after
versions:
  - effective_from: '0001-01-01'
    formula: '90'

department_notification_deadline_daysCO 39 § 39-26-204.5 · parameter

C.R.S. 39-26-204.5(1)(b)

name: department_notification_deadline_days
kind: parameter
dtype: Count
source: C.R.S. 39-26-204.5(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: no later than fifteen days after
versions:
  - effective_from: '0001-01-01'
    formula: '15'

retailer_gis_data_harmless_protection_appliesCO 39 § 39-26-204.5 · derived

C.R.S. 39-26-204.5(2)

name: retailer_gis_data_harmless_protection_applies
kind: derived
entity: Retailer
dtype: Judgment
period: Year
source: C.R.S. 39-26-204.5(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: applies to any retailer doing business in this state
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: >-
            making sales of tangible personal property for storage, use, or
            consumption in the state
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: collects and remits use tax to the department of revenue
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: collecting the incorrect amount of tax due on a purchase
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: >-
            using the data contained in the GIS database, or using data from a
            third-party database that is verified
versions:
  - effective_from: '0001-01-01'
    formula: >-
      retailer_does_business_in_state

      and
      retailer_makes_sales_of_tangible_personal_property_for_storage_use_or_consumption_in_state

      and retailer_collects_and_remits_use_tax_to_department_as_provided_by_law

      and retailer_collected_incorrect_tax_due_on_purchase

      and
      retailer_uses_gis_database_data_or_verified_current_third_party_database_data

▸rulespec code

Shown source

statutes/39/39-26-204.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

subsection_one_repeal_delay_days

Parameter

source: C.R.S. 39-26-204.5(1)(b)

- name: subsection_one_repeal_delay_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-26-204.5(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: repealed, effective ninety days after
  versions:
    - effective_from: '0001-01-01'
      formula: '90'

department_notification_deadline_days

Parameter

source: C.R.S. 39-26-204.5(1)(b)

- name: department_notification_deadline_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-26-204.5(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: no later than fifteen days after
  versions:
    - effective_from: '0001-01-01'
      formula: '15'

retailer_gis_data_harmless_protection_applies

Derived

source: C.R.S. 39-26-204.5(2)

- name: retailer_gis_data_harmless_protection_applies
  kind: derived
  entity: Retailer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-204.5(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: applies to any retailer doing business in this state
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: >-
              making sales of tangible personal property for storage, use, or consumption in the
              state
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: collects and remits use tax to the department of revenue
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: collecting the incorrect amount of tax due on a purchase
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: >-
              using the data contained in the GIS database, or using data from a third-party
              database that is verified
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        retailer_does_business_in_state

        and
        retailer_makes_sales_of_tangible_personal_property_for_storage_use_or_consumption_in_state

        and retailer_collects_and_remits_use_tax_to_department_as_provided_by_law

        and retailer_collected_incorrect_tax_due_on_purchase

        and retailer_uses_gis_database_data_or_verified_current_third_party_database_data

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-105.3inferredCO › Statutes › Title 39 › § 39-26-105.3
CO 39 § 39-26-105.2inferredCO › Statutes › Title 39 › § 39-26-105.2

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Remittance of tax - electronic database - retailer held harmless - repeal

3 rules

Official source

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in view

Whole section

Encodings · 3

subsection_one_repeal_delay_daysCO 39 § 39-26-204.5 · parameter

C.R.S. 39-26-204.5(1)(b)

name: subsection_one_repeal_delay_days
kind: parameter
dtype: Count
source: C.R.S. 39-26-204.5(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: repealed, effective ninety days after
versions:
  - effective_from: '0001-01-01'
    formula: '90'

department_notification_deadline_daysCO 39 § 39-26-204.5 · parameter

C.R.S. 39-26-204.5(1)(b)

name: department_notification_deadline_days
kind: parameter
dtype: Count
source: C.R.S. 39-26-204.5(1)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: no later than fifteen days after
versions:
  - effective_from: '0001-01-01'
    formula: '15'

retailer_gis_data_harmless_protection_appliesCO 39 § 39-26-204.5 · derived

C.R.S. 39-26-204.5(2)

name: retailer_gis_data_harmless_protection_applies
kind: derived
entity: Retailer
dtype: Judgment
period: Year
source: C.R.S. 39-26-204.5(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: applies to any retailer doing business in this state
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: >-
            making sales of tangible personal property for storage, use, or
            consumption in the state
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: collects and remits use tax to the department of revenue
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: collecting the incorrect amount of tax due on a purchase
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-204.5
          excerpt: >-
            using the data contained in the GIS database, or using data from a
            third-party database that is verified
versions:
  - effective_from: '0001-01-01'
    formula: >-
      retailer_does_business_in_state

      and
      retailer_makes_sales_of_tangible_personal_property_for_storage_use_or_consumption_in_state

      and retailer_collects_and_remits_use_tax_to_department_as_provided_by_law

      and retailer_collected_incorrect_tax_due_on_purchase

      and
      retailer_uses_gis_database_data_or_verified_current_third_party_database_data

▸rulespec code

Shown source

statutes/39/39-26-204.5.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

subsection_one_repeal_delay_days

Parameter

source: C.R.S. 39-26-204.5(1)(b)

- name: subsection_one_repeal_delay_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-26-204.5(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: repealed, effective ninety days after
  versions:
    - effective_from: '0001-01-01'
      formula: '90'

department_notification_deadline_days

Parameter

source: C.R.S. 39-26-204.5(1)(b)

- name: department_notification_deadline_days
  kind: parameter
  dtype: Count
  source: C.R.S. 39-26-204.5(1)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: no later than fifteen days after
  versions:
    - effective_from: '0001-01-01'
      formula: '15'

retailer_gis_data_harmless_protection_applies

Derived

source: C.R.S. 39-26-204.5(2)

- name: retailer_gis_data_harmless_protection_applies
  kind: derived
  entity: Retailer
  dtype: Judgment
  period: Year
  source: C.R.S. 39-26-204.5(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: applies to any retailer doing business in this state
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: >-
              making sales of tangible personal property for storage, use, or consumption in the
              state
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: collects and remits use tax to the department of revenue
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: collecting the incorrect amount of tax due on a purchase
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-204.5
            excerpt: >-
              using the data contained in the GIS database, or using data from a third-party
              database that is verified
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        retailer_does_business_in_state

        and
        retailer_makes_sales_of_tangible_personal_property_for_storage_use_or_consumption_in_state

        and retailer_collects_and_remits_use_tax_to_department_as_provided_by_law

        and retailer_collected_incorrect_tax_due_on_purchase

        and retailer_uses_gis_database_data_or_verified_current_third_party_database_data

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-26-105.3inferredCO › Statutes › Title 39 › § 39-26-105.3
CO 39 § 39-26-105.2inferredCO › Statutes › Title 39 › § 39-26-105.2