Colorado § 39-26-116 Record of sales

Colorado Statutes

§ 39-26-116 — Record of sales

Colorado § 39-26-116

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-116 (Record of sales) 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. § 39-26-116 (2026).

Text

It is the duty of every person engaging or
continuing in business in this state, for the transaction of which a license is required
under this part 1 to keep and preserve suitable records of all sales made by him and
such other books or accounts as may be necessary to determine the amount of tax
for the collection of which he is liable under this part 1. It is the duty of every such
person to keep and preserve for a period of three years all invoices of goods and
merchandise purchased for resale and all such books, invoices, and other records
shall be open for examination at any time by the executive director of the
department of revenue or his duly authorized agent.

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It is the duty of every person engaging or
continuing in business in this state, for the transaction of which a license is required
under this part 1 to keep and preserve suitable records of all sales made by him and
such other books or accounts as may be necessary to determine the amount of tax
for the collection of which he is liable under this part 1. It is the duty of every such
person to keep and preserve for a period of three years all invoices of goods and
merchandise purchased for resale and all such books, invoices, and other records
shall be open for examination at any time by the executive director of the
department of revenue or his duly authorized agent.