Colorado § 18-13-116 Secondhand dealers - sales tax license - penalty

Colorado Statutes

§ 18-13-116 — Secondhand dealers - sales tax license - penalty

Colorado § 18-13-116

Title 18Criminal

Art.Miscellaneous Offenses

This text of Colorado § 18-13-116 (Secondhand dealers - sales tax license - penalty) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 18-13-116 (2026).

Text

(1)Every secondhand dealer shall obtain a sales tax license as provided in section 39-26-103, C.R.S.; except that secondhand dealers and other persons operating at a flea market or similar facility shall not be required to obtain a sales tax license, but they shall be required to collect the sales tax and to remit the proceeds to the operator of the flea market or similar facility, as provided in this section. The operator shall obtain a sales tax license which is applicable to all sales occurring at the flea market or similar facility, shall collect the sales tax from each secondhand dealer operating therein who does not have his own sales tax license, and shall remit such proceeds as provided by law for the remittance of sales taxes.

(2)Any person who violates any of the provi

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(1) Every
secondhand dealer shall obtain a sales tax license as provided in section 39-26-103, C.R.S.; except that secondhand dealers and other persons operating at a flea
market or similar facility shall not be required to obtain a sales tax license, but they
shall be required to collect the sales tax and to remit the proceeds to the operator
of the flea market or similar facility, as provided in this section. The operator shall
obtain a sales tax license which is applicable to all sales occurring at the flea
market or similar facility, shall collect the sales tax from each secondhand dealer
operating therein who does not have his own sales tax license, and shall remit such
proceeds as provided by law for the remittance of sales taxes.

(2) Any person who violates any of the provisions of subsection (1) of this
section commits a petty offense.

Legislative History

Source: L. 83: Entire section added, p. 717, � 1, effective July 1. L. 2021: (2) amended, (SB 21-271), ch. 462, p. 3216, � 367, effective March 1, 2022.