Colorado § 37-50-110 Levy and collection of uniform sales and use tax

Colorado Statutes

§ 37-50-110 — Levy and collection of uniform sales and use tax

Colorado·Title 37 Water and·Art. Republican River Water Conservation District

(1)(a) In addition to other means of providing revenue for the district, the board, in the name of the district, has the power to levy and collect a uniform sales and use tax throughout the entire geographical area of the district, notwithstanding any provision of part 1 of article 2 of title 29 to the contrary, and 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 articles 1 to 13 of title 1.

(b)Such uniform sales tax rate shall not exceed one percent upon every transaction or other incident with respect to which a sales and use tax is levied by the state pursuant to the provisions of article 26 of title 39, C.R.S.

(c)The sales and use tax imposed pursuant to paragraph (a) of

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(1) (a) In
addition to other means of providing revenue for the district, the board, in the name
of the district, has the power to levy and collect a uniform sales and use tax
throughout the entire geographical area of the district, notwithstanding any
provision of part 1 of article 2 of title 29 to the contrary, and 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 articles 1 to 13 of title 1.

(b) Such uniform sales tax rate shall not exceed one percent upon every
transaction or other incident with respect to which a sales and use tax is levied by
the state pursuant to the provisions of article 26 of title 39, C.R.S.

(c) The sales and use 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, by a
retailer's agent, or to a common carrier for delivery to a destination outside the
district; or

(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.

(d) The sales and use tax imposed pursuant to paragraph (a) of this
subsection (1) is in addition to any other sales and use tax imposed pursuant to law.

(2) (a) The collection, administration, and enforcement of the sales and use
tax shall be performed by the executive director of the department of revenue
pursuant to part 2 of article 2 of title 29. The district shall pay the net incremental
cost incurred by the department in the administration and collection of the sales
and use tax.

(b) and (c) (Deleted by amendment, L. 2024.)

(3) The district shall use the revenues generated from the sales and use tax
imposed pursuant to this article to assure compliance with the Republican river
compact.

Colorado § 37-50-110 (Levy and collection of uniform sales and use tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: L. 2004: Entire article added, p. 1912, � 1, effective August 4. L. 2008: (1)(d) amended, p. 992, � 15, effective August 5. L. 2024: (1)(a) and (2) amended, (SB 24-025), ch. 144, p. 578, � 38, effective July 1, 2025.