Colorado § 39-26-108 Tax cannot be absorbed

Colorado Statutes

§ 39-26-108 — Tax cannot be absorbed

Colorado § 39-26-108

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-108 (Tax cannot be absorbed) 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. § 39-26-108 (2026).

Text

It is unlawful for any retailer to
advertise or hold out or state to the public or to any customer, directly or indirectly,
that the tax or any part thereof imposed by this part 1 will be assumed or absorbed
by the retailer or that it will not be added to the selling price of the property sold or
if added that it or any part thereof will be refunded. Any person violating any of the
provisions of sections 39-26-105 to 39-26-113 commits a class 2 misdemeanor.

Free access — add to your briefcase to read the full text and ask questions with AI

It is unlawful for any retailer to
advertise or hold out or state to the public or to any customer, directly or indirectly,
that the tax or any part thereof imposed by this part 1 will be assumed or absorbed
by the retailer or that it will not be added to the selling price of the property sold or
if added that it or any part thereof will be refunded. Any person violating any of the
provisions of sections 39-26-105 to 39-26-113 commits a class 2 misdemeanor.

Legislative History

Source: L. 35: p. 1007, � 5. CSA: C. 144, � 8. L. 37: p. 1083, � 1. CRS 53: � 138-6-8. C.R.S. 1963: � 138-5-8. L. 2021: Entire section amended, (SB 21-271), ch. 462, p. 3296, � 695, effective March 1, 2022.