Colorado § 39-26-109 Reports of vendor - rules

Colorado Statutes

§ 39-26-109 — Reports of vendor - rules

Colorado § 39-26-109

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-109 (Reports of vendor - rules) 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. § 39-26-109 (2026).

Text

(1)If the accounting methods regularly employed by the vendor in the transaction of the vendor's business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, upon written request of the vendor, may accept reports at such intervals as will in the executive director's opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax as follows:

(a)For returns that must be filed before January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months;

(b)For returns that must be filed

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(1) If the accounting methods
regularly employed by the vendor in the transaction of the vendor's business, or
other conditions, are such that reports of sales made on a calendar-month basis will
impose unnecessary hardship, the executive director of the department of revenue,
upon written request of the vendor, may accept reports at such intervals as will in
the executive director's opinion better suit the convenience of the taxpayer and will
not jeopardize the collection of the tax as follows:

(a) For returns that must be filed before January 1, 2025, the executive
director may by rule permit taxpayers whose monthly tax collected is less than
three hundred dollars to make returns and pay taxes at intervals not greater than
every three months;

(b) For returns that must be filed on or after January 1, 2025, the executive
director may by rule permit taxpayers whose monthly tax collected is less than six
hundred dollars to make returns and pay taxes at intervals not greater than every
three months; and

(c) For returns that must be filed on or after January 1, 2026, the executive
director may by rule increase the amount of monthly tax collected set forth in
subsection (1)(b) of this section.

Legislative History

Source: L. 35: p. 1008, � 5. CSA: C. 144, � 9. L. 37: p. 1084, � 1. CRS 53: � 138-6-9. C.R.S. 1963: � 138-5-9. L. 64: p. 818, � 4. L. 65: p. 1124, � 3. L. 80: Entire section amended, p. 732, � 1, effective July 1. L. 2024: Entire section amended, (HB 24-1041), ch. 45, p. 161, � 2, effective August 7.