(1)(a) Upon the
approval of the eligible electors in the district at an election held in accordance
with section 20 of article X of the state constitution and part 8 of article 1 of this
title, the district shall have the power to levy such uniform sales tax throughout the
entire geographical area of the district upon every transaction or other incident
with respect to which a sales tax is levied by the state pursuant to the provisions of
article 26 of title 39, C.R.S.
(b)The sales tax imposed pursuant to paragraph (a) of this subsection (1) shall also
be levied on the following sales and purchases:
(I)Purchases of machinery or machine tools that are otherwise exempt pursuant to
section 39-26-709 (1), C.R.S., to the extent that such sales and purchases are
subject to the sale
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(1) (a) Upon the
approval of the eligible electors in the district at an election held in accordance
with section 20 of article X of the state constitution and part 8 of article 1 of this
title, the district shall have the power to levy such uniform sales tax throughout the
entire geographical area of the district upon every transaction or other incident
with respect to which a sales tax is levied by the state pursuant to the provisions of
article 26 of title 39, C.R.S.
(b) The sales tax imposed pursuant to paragraph (a) of this subsection (1) shall also
be levied on the following sales and purchases:
(I) Purchases of machinery or machine tools that are otherwise exempt pursuant to
section 39-26-709 (1), C.R.S., to the extent that such sales and purchases are
subject to the sales tax levied by the regional transportation district pursuant to
section 29-2-105 (1)(d), C.R.S.;
(II) Sales of low-emitting motor vehicles, power sources, or parts used for
converting such power sources as specified in section 39-26-719 (1), C.R.S.; and
(III) Vending machine sales of food that are otherwise exempt pursuant to section
39-26-714 (2), C.R.S.
(c) The sales tax imposed pursuant to paragraph (a) of this subsection (1) shall not
be levied on:
(I) The sale of tangible personal property delivered by a retailer or a retailer's agent
or to a common carrier for delivery to a destination outside the district;
(II) The sale of tangible personal property on which a specific ownership tax has
been paid or is payable when such sale meets the following conditions:
(A) The purchaser does not reside in the district or the purchaser's principal place
of business is outside the district; and
(B) The personal property is registered or required to be registered outside the
geographical boundaries of the district under the laws of this state; and
(III) The sale of cigarettes.
(d) The sales tax imposed pursuant to paragraph (a) of this subsection (1) is in
addition to any other sales or use tax imposed pursuant to law.
(2) (a) The collection, administration, and enforcement of the sales tax shall be
performed by the executive director of the department of revenue in the same
manner as that for the collection, administration, and enforcement of the state
sales tax imposed pursuant to article 26 of title 39, C.R.S., including, without
limitation, the retention by a vendor of the percentage of the amount remitted to
cover the vendor's expense in the collection and remittance of the sales tax as
provided in section 39-26-105, C.R.S. The executive director shall make monthly
distributions of sales tax collections to the district. The district shall pay the net
incremental cost incurred by the department of revenue in the administration and
collection of the sales tax.
(b) (I) A qualified purchaser may provide a direct payment permit number issued
pursuant to section 39-26-103.5, C.R.S., to any vendor or retailer that is liable and
responsible for collecting and remitting any sales tax levied on any sale made to
the qualified purchaser pursuant to the provisions of this article. A vendor or
retailer that has received a direct payment permit number in good faith from a
qualified purchaser shall not be liable or responsible for collection and remittance
of any sales tax imposed on the sale that is paid for directly from the qualified
purchaser's funds and not the personal funds of any individual.
(II) A qualified purchaser that provides a direct payment permit number to a vendor
or retailer shall be liable and responsible for the amount of sales tax levied on any
sale made to the qualified purchaser pursuant to the provisions of this article in the
same manner as liability would be imposed on a qualified purchaser for state sales
tax pursuant to section 39-26-105 (3), C.R.S.