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us-co/statute/39/39-26-727 — Tribal exemption - motor vehicles - partial interest - definition - legislative declaration · Axiom

Tribal exemption - motor vehicles - partial interest - definition - legislative declaration

1 rule1 of 4 subsections

in view

Whole section

Encodings · 1

motor_vehicle_sale_exempt_from_sales_taxCO 39 § 39-26-727 (b) · derived

39-26-727(b)

name: motor_vehicle_sale_exempt_from_sales_tax
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: 39-26-727(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-727
          excerpt: >-
            All sales of motor vehicles to the Southern Ute Indian Tribe or Ute
            Mountain Ute Tribe, or to an enrolled member of either tribe who
            resides on a reservation, are exempt
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-727
          excerpt: >-
            if the motor vehicle is to be registered to an address on a
            reservation
versions:
  - effective_from: '0001-01-01'
    formula: |-
      motor_vehicle_is_registered_to_an_address_on_a_reservation
      and (
        purchaser_is_southern_ute_indian_tribe
        or purchaser_is_ute_mountain_ute_tribe
        or (
          purchaser_is_enrolled_member_of_either_ute_tribe
          and purchaser_resides_on_a_reservation
        )
      )

▸rulespec code

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statutes/39/39-26-727.yaml

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Rules

motor_vehicle_sale_exempt_from_sales_tax

Derived(b) in text ↖

source: 39-26-727(b)

- name: motor_vehicle_sale_exempt_from_sales_tax
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 39-26-727(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-727
            excerpt: >-
              All sales of motor vehicles to the Southern Ute Indian Tribe or Ute Mountain Ute
              Tribe, or to an enrolled member of either tribe who resides on a reservation, are
              exempt
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-727
            excerpt: if the motor vehicle is to be registered to an address on a reservation
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        motor_vehicle_is_registered_to_an_address_on_a_reservation
        and (
          purchaser_is_southern_ute_indian_tribe
          or purchaser_is_ute_mountain_ute_tribe
          or (
            purchaser_is_enrolled_member_of_either_ute_tribe
            and purchaser_resides_on_a_reservation
          )
        )

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Tribal exemption - motor vehicles - partial interest - definition - legislative declaration

1 rule1 of 4 subsections

in view

Whole section

Encodings · 1

motor_vehicle_sale_exempt_from_sales_taxCO 39 § 39-26-727 (b) · derived

39-26-727(b)

name: motor_vehicle_sale_exempt_from_sales_tax
kind: derived
entity: Payment
dtype: Judgment
period: Day
source: 39-26-727(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-727
          excerpt: >-
            All sales of motor vehicles to the Southern Ute Indian Tribe or Ute
            Mountain Ute Tribe, or to an enrolled member of either tribe who
            resides on a reservation, are exempt
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-26-727
          excerpt: >-
            if the motor vehicle is to be registered to an address on a
            reservation
versions:
  - effective_from: '0001-01-01'
    formula: |-
      motor_vehicle_is_registered_to_an_address_on_a_reservation
      and (
        purchaser_is_southern_ute_indian_tribe
        or purchaser_is_ute_mountain_ute_tribe
        or (
          purchaser_is_enrolled_member_of_either_ute_tribe
          and purchaser_resides_on_a_reservation
        )
      )

▸rulespec code

Shown source

statutes/39/39-26-727.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

motor_vehicle_sale_exempt_from_sales_tax

Derived(b) in text ↖

source: 39-26-727(b)

- name: motor_vehicle_sale_exempt_from_sales_tax
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 39-26-727(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-727
            excerpt: >-
              All sales of motor vehicles to the Southern Ute Indian Tribe or Ute Mountain Ute
              Tribe, or to an enrolled member of either tribe who resides on a reservation, are
              exempt
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-26-727
            excerpt: if the motor vehicle is to be registered to an address on a reservation
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        motor_vehicle_is_registered_to_an_address_on_a_reservation
        and (
          purchaser_is_southern_ute_indian_tribe
          or purchaser_is_ute_mountain_ute_tribe
          or (
            purchaser_is_enrolled_member_of_either_ute_tribe
            and purchaser_resides_on_a_reservation
          )
        )

(1) The general assembly hereby declares that on-reservation sales to the Ute Indian Tribes and tribal members are exempt from state and local sales and use tax under federal law and that the purpose of the tax exemption created in this section is to:

(a)Codify this exemption so that it generally reflects the…#

(a) Codify this exemption so that it generally reflects the department of revenue's interpretation of current law;

(b)Ensure consistent application of the state tax and…∀ 1#

(b) Ensure consistent application of the state tax and applicable Indian taxation rules;

(c)Provide guidance for tribes, tribal members, vendors,…#

(d)Continue the department of revenue's practice of not…#

(d) Continue the department of revenue's practice of not requiring the delivery of a motor vehicle for the exemption to apply.

(2) As used in this section, with respect to a particular sale to a tribe or tribal member, reservation means either the Southern Ute Indian Reservation or the Reservation of the Ute Mountain Ute Tribe.

(3) (a) All sales of tangible personal property or services to the Southern Ute Indian Tribe, Ute Mountain Ute Tribe, or an enrolled member of either tribe, are exempt from taxation under part 1 of this article if the vendor is located:

(I) On a reservation; or

(II) Outside of a reservation but the property or service is delivered by the vendor and received by the tribe or the tribal member on a reservation.

(b) All sales of motor vehicles to the Southern Ute Indian Tribe or Ute Mountain Ute Tribe, or to an enrolled member of either tribe who resides on a reservation, are exempt from taxation under part 1 of this article if the motor vehicle is to be registered to an address on a reservation. A vendor may reasonably rely on a tribal member's certification of his or her enrolled membership status and residence.

(4) The storage, use, or consumption of tangible personal property or a service on a reservation that is exempt from sales tax pursuant to subsection (3) of this section is exempt from the use tax levied pursuant to part 2 of this article; except that this use tax exemption only applies to a motor vehicle that is registered to an address on a reservation.

(5) If the Southern Ute Indian Tribe, Ute Mountain Ute Tribe, or an enrolled member of either tribe has a partial or undivided interest in any type of legal entity, the exemptions created in this section apply to a sale of goods or services to such entity in proportion to the interest. To be eligible for the exemption, the tribe or tribal member must file a declaration with the department of revenue that identifies the entity, each tribe and tribal member that has an interest in the entity, and the amount of each interest.