Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-108
Tax cannot be absorbed
It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections 39-26-105 to 39-26-113 commits a class 2 misdemeanor. Source: L. 35: p. 1007, § 5. CSA: C. 144, § 8. L. 37: p. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended, (SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022.
Amendment history
L. 35: p. 1007, § 5. CSA: C. 144, § 8. L. 37: p. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended, (SB 21-271), ch. 462, p. 3296, § 695, effective March 1, 2022.
Source: view the official text
In this article (40 sections)
- 39-26-101 · Short title
- 39-26-102 · Performance statement - definitions - repeal
- 39-26-102.5 · Change of references from Internal Revenue Code of 1954…
- 39-26-103 · Licenses - fee - revocation - definition
- 39-26-103.5 · Qualified purchaser - direct payment permit number -…
- 39-26-104 · Property and services taxed - definitions
- 39-26-105 · Vendor liable for tax - definitions - repeal
- 39-26-105.2 · Remittance of tax - GIS - vendor held harmless -…
- 39-26-105.4 · Remittance of tax - determination of address - dealer…
- 39-26-105.5 · Remittance of sales taxes - electronic funds transfers
- 39-26-106 · Schedule of sales tax
- 39-26-107 · Rules and regulations
- 39-26-108 · Tax cannot be absorbed
- 39-26-109 · Reports of vendor - rules
- 39-26-111 · Credit sales
- 39-26-112 · Excess tax - remittance - repeal
- 39-26-113 · Collection of sales tax - motor vehicles - off-highway…
- 39-26-113.5 · Refund of state sales taxes for vehicles used in…
- 39-26-115 · Deficiency due to negligence
- 39-26-116 · Record of sales
- 39-26-117 · Tax lien - exemption from lien
- 39-26-118 · Recovery of taxes, penalty, and interest - repeal
- 39-26-119 · License and tax additional
- 39-26-120 · False or fraudulent return, statement - penalty
- 39-26-121 · Penalty
- 39-26-122 · Administration
- 39-26-123 · Receipts - disposition - transfers of general fund surplus…
- 39-26-124 · Applicability to banks
- 39-26-125 · Limitations
- 39-26-126 · Legislative finding as to revenues for old age pension fund
- 39-26-127 · Legislation modifying the state sales tax base - no impact…
- 39-26-128 · Uniform sales and use tax base - definition
- 39-26-129 · Refund for property used in rural broadband service -…
- 39-26-201 · Definitions
- 39-26-202 · Authorization of tax
- 39-26-204 · Periodic return - collection
- 39-26-204.5 · Remittance of tax - electronic database - retailer held…
- 39-26-204.6 · Remittance of tax - determination of address - motor…
- 39-26-205 · Tax constitutes lien - exemption from lien
- 39-26-206 · Failure to make return