Partnertax.ai
Start free trial →

Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 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

Official textolls.infolast amended

# (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. Source: 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 January 1, 2014. Editor's note: 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. Cross references: For the legislative declaration in the 2013 act amending this section, see section 1 of chapter 337, Session Laws of Colorado 2013.

Amendment history

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 January 1, 2014.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 39-26-106 · Schedule of sales tax
  2. 39-26-107 · Rules and regulations
  3. 39-26-108 · Tax cannot be absorbed
  4. 39-26-109 · Reports of vendor - rules
  5. 39-26-111 · Credit sales
  6. 39-26-112 · Excess tax - remittance - repeal
  7. 39-26-113 · Collection of sales tax - motor vehicles - off-highway…
  8. 39-26-113.5 · Refund of state sales taxes for vehicles used in…
  9. 39-26-115 · Deficiency due to negligence
  10. 39-26-116 · Record of sales
  11. 39-26-117 · Tax lien - exemption from lien
  12. 39-26-118 · Recovery of taxes, penalty, and interest - repeal
  13. 39-26-119 · License and tax additional
  14. 39-26-120 · False or fraudulent return, statement - penalty
  15. 39-26-121 · Penalty
  16. 39-26-122 · Administration
  17. 39-26-123 · Receipts - disposition - transfers of general fund surplus…
  18. 39-26-124 · Applicability to banks
  19. 39-26-125 · Limitations
  20. 39-26-126 · Legislative finding as to revenues for old age pension fund
  21. 39-26-127 · Legislation modifying the state sales tax base - no impact…
  22. 39-26-128 · Uniform sales and use tax base - definition
  23. 39-26-129 · Refund for property used in rural broadband service -…
  24. 39-26-201 · Definitions
  25. 39-26-202 · Authorization of tax
  26. 39-26-204 · Periodic return - collection
  27. 39-26-204.5 · Remittance of tax - electronic database - retailer held…
  28. 39-26-204.6 · Remittance of tax - determination of address - motor…
  29. 39-26-205 · Tax constitutes lien - exemption from lien
  30. 39-26-206 · Failure to make return
  31. 39-26-207 · Penalty interest on unpaid tax
  32. 39-26-208 · Collection of use tax - motor vehicles
  33. 39-26-209 · Rules and regulations
  34. 39-26-210 · Limitations
  35. 39-26-211 · Applicability to banks
  36. 39-26-212 · Legislation modifying the state use tax base - no impact on…
  37. 39-26-401 · Definitions
  38. 39-26-402 · Refund of state sales and use tax for biotechnology -…
  39. 39-26-404 · Repeal of part
  40. 39-26-701 · Definitions
Full table of contents →