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Axiom
Colorado
Statutes

Colorado Revised Statutes 2025 Title 39 Taxation

Interpretation∀ 1
Compromise agreement - filing - penalty∀ 1
Arbitration agreement - board of arbitrators∀ 1
Hearings∀ 1
Powers of board∀ 1
Determination of domicile∀ 1
Majority vote∀ 1
Filing of determination∀ 1
Penalties for nonpayment∀ 1
Compromise by parties∀ 1
Compensation and expenses∀ 1
Reciprocal application∀ 1
39-25-101 to 39-25-120. (Repealed)
Short title∀ 1
Performance statement - definitions - repeal∀ 1
Change of references from Internal Revenue Code of 1954 to Internal Revenue Code of 1986∀ 1
Licenses - fee - revocation - definition∀ 1
Qualified purchaser - direct payment permit number - qualifications∀ 1
Property and services taxed - definitions∀ 1
Vendor liable for tax - definitions - repeal∀ 1
Remittance of tax - GIS - vendor held harmless - requirements of GIS database - rules - legislative declaration - definitions∀ 1
Remittance of tax - electronic database - vendor held harmless - repeal. (Repealed)
Remittance of tax - determination of address - dealer held harmless∀ 1
Remittance of sales taxes - electronic funds transfers∀ 1
Schedule of sales tax
Rules and regulations∀ 1
Tax cannot be absorbed∀ 1
Reports of vendor - rules∀ 1
Retailer - multiple locations. (Repealed)
Credit sales
Excess tax - remittance - repeal∀ 1
Collection of sales tax - motor vehicles - off-highway vehicles - exemption - process for motor vehicles sold at auction - exception - rules - definition∀ 1
Refund of state sales taxes for vehicles used in interstate commerce - fund - repeal∀ 1
Exemptions - disputes - credits or refunds - definitions - creation of fund. (Repealed)
Deficiency due to negligence∀ 1
Record of sales∀ 1
Tax lien - exemption from lien∀ 1
Recovery of taxes, penalty, and interest - repeal∀ 1
License and tax additional∀ 1
False or fraudulent return, statement - penalty∀ 1
Penalty∀ 1
Administration∀ 1
Collection of sales tax - enhanced efficiencies - intergovernmental agreements with local governments - legislative declaration - repeal. (Repealed)
Filing and remittance of remote sales - standard sales tax reporting form for remote sales - delayed distributions - central audit bureau - creation. (Repealed)
Receipts - disposition - transfers of general fund surplus - sales tax holding fund - creation - definitions∀ 1
Credit of sales and use tax receipts to Colorado water conservation board construction fund - terminates July 1, 1982 - repeal. (Repealed)
Applicability to banks∀ 1
Limitations∀ 1
Legislative finding as to revenues for old age pension fund∀ 1
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
Uniform sales and use tax base - definition∀ 1
Refund for property used in rural broadband service - legislative declaration - tax preference performance statement - definitions - repeal∀ 1
Definitions∀ 1
Authorization of tax
Exemptions - definitions. (Repealed)
Periodic return - collection∀ 1
Remittance of tax - electronic database - retailer held harmless - repeal∀ 1
Remittance of tax - determination of address - motor vehicle dealer held harmless∀ 1
Tax constitutes lien - exemption from lien∀ 1
Failure to make return∀ 1
Penalty interest on unpaid tax∀ 1
Collection of use tax - motor vehicles∀ 1
Rules and regulations∀ 1
Limitations∀ 1
Applicability to banks∀ 1
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
39-26-301 to 39-26-307. (Repealed)
Definitions∀ 1
Refund of state sales and use tax for biotechnology - application requirements and procedures∀ 1
Refund of state sales and use tax for medical technology and clean technology - application requirements and procedures - legislative declaration - repeal. (Repealed)
Repeal of part∀ 1
Definitions. (Repealed)
Fiscal years commencing on or after July 1, 1999 - temporary refund of state sales and use tax paid for pollution control equipment to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
Definitions. (Repealed)
Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)
Definitions∀ 1
Department of revenue - rules∀ 1
Disputes and refunds - repeal∀ 1
Miscellaneous sales tax exemptions - governmental entities - hotel residents - schools - exchange of property∀ 1
Miscellaneous use tax exemptions - printers ink and newsprint - manufactured goods∀ 1
Miscellaneous sales and use tax exemptions - internet access - refractory materials - precious metal bullion and coins∀ 1
Food, meals, beverages, and packaging - definitions∀ 1
Construction and building materials - legislative declaration - definition∀ 1
Machinery and machine tools - definitions∀ 1
Railroads - construction and building materials - tangible personal property - work equipment - rolling stock∀ 1
Aircraft - tangible personal property∀ 1
Aircraft - use outside state∀ 1
Aircraft - use outside state - on-demand air carriers∀ 1
Historic aircraft on loan for public display - definition∀ 1
Trailers and trucks∀ 1
Tangible personal property∀ 1
Vending machines - definitions
Fuel and oil - definitions∀ 1
Agriculture and livestock - special fuels - definitions∀ 1
Drugs and medical and therapeutic devices - legislative declaration - definitions∀ 1
Charitable organizations - association or organization of parents and teachers of public school students∀ 1
Motor vehicles - tax preference performance statement - definitions - repeal∀ 1
Bingo equipment∀ 1
Manufactured homes and tiny homes∀ 1
Cleanrooms - definitions - repeal. (Repealed)

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