§ 29-2-209 — Uniform collection procedures for home rule jurisdictions

Colorado § 29-2-209

• Jurisdiction: Colorado
• Title 29: Government
• Art.: County and Municipal Sales or Use Tax

Text

(1)
Each home rule jurisdiction shall follow, and conform its ordinances where
necessary to, the statute of limitations applicable to the enforcement of state sales
or use tax collections, the statute of limitations applicable to refunds of state sales
or use taxes, the amount of penalties and interest payable on delinquent
remittances of state sales or use taxes, and the posting of bonds pursuant to
section 39-21-105.

(2) A home rule city, town, and city and county that collects its own sales and
use tax and does not use the electronic sales and use tax simplification system
created in section 39-26-802.7 shall not collect sales and use tax from a retailer
that does not have physical presence in the state unless the retailer elects to
collect and remit sales and use tax or enters into a voluntary collection agreement
with a home rule city, town, or city and county.

Legislative History

Source: L. 2024: Entire part added with relocations, (SB 24-025), ch. 144, p. 542, � 1, effective July 1, 2025.