Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-26-212

Legislation modifying the state use tax base - no impact on local government use tax bases - no expansion of local authority to levy use tax

Official textolls.infolast amended Jan 01, 2014

# (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 use tax on, exemption from use tax for, or local option to levy use tax on or provide an exemption from use tax for any tangible personal property or services under the use 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 use tax exemption or any other legislative modification of the state use 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 use 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, § 4, effective February 24; entire section added, (HB 10-1190), ch. 6, p. 43, § 5, effective February 24; entire section added, (HB 10-1191), ch. 7, p. 48, § 6, effective February 24; entire section added, (HB 10-1194), ch. 10, p. 60, § 4, effective February 24; entire section added, (HB 10-1195), ch. 11, p. 64, § 5, effective February 24. L. 2013: Entire section amended, (HB 13-1272), ch. 337, p. 1966, § 5, 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. PART 3 SALES AND USE TAX - COLLECTION OF TAX BY OUT-OF-STATE RETAILERS 39-26-301 to 39-26-307. (Repealed) Editor's note: (1) This part 3 was added in 1990 and was not amended prior to its repeal in 1994. For the text of this part 3 prior to 1994, consult the 1993 Colorado Revised Statutes and the Colorado statutory research explanatory note beginning on page vii in the front of this volume. (2) Section 39-26-306 provided for the repeal of this part 3, effective December 31, 1994. (See L. 90, p. 1745.) PART 4 SALES AND USE TAX REFUND FOR BIOTECHNOLOGY, CLEAN TECHNOLOGY, AND MEDICAL DEVICES Cross references: For the legislative declaration contained in the 1999 act enacting this part 4, see section 2 of chapter 184, Session Laws of Colorado 1999.

Amendment history

L. 2010: Entire section added, (HB 10-1189), ch. 5, p. 39, § 4, effective February 24; entire section added, (HB 10-1190), ch. 6, p. 43, § 5, effective February 24; entire section added, (HB 10-1191), ch. 7, p. 48, § 6, effective February 24; entire section added, (HB 10-1194), ch. 10, p. 60, § 4, effective February 24; entire section added, (HB 10-1195), ch. 11, p. 64, § 5, effective February 24. L. 2013: Entire section amended, (HB 13-1272), ch. 337, p. 1966, § 5, effective January 1, 2014.

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