Colorado § 39-26-801 Legislative declaration

Colorado Statutes

§ 39-26-801 — Legislative declaration

Colorado § 39-26-801

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-801 (Legislative declaration) 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. § 39-26-801 (2026).

Text

(1)The general assembly hereby finds and declares that:

(a)Colorado has a unique and complex state and local sales tax system; (a.5) Colorado has a unique and complex local lodging tax system;

(b)Home rule jurisdictions have exercised their constitutional authority to establish their own sales and use tax systems, including their own licensing requirements, rates, taxable and nontaxable items, and definitions, and to establish their own local lodging tax systems;

(c)The resulting lack of uniformity can be especially cumbersome for businesses operating in multiple jurisdictions in Colorado; and

(d)It is time that a group of knowledgeable citizens come together to study options of further simplifying our tax system.

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(1) The general assembly hereby finds
and declares that:

(a) Colorado has a unique and complex state and local sales tax system;

(a.5) Colorado has a unique and complex local lodging tax system;

(b) Home rule jurisdictions have exercised their constitutional authority to
establish their own sales and use tax systems, including their own licensing
requirements, rates, taxable and nontaxable items, and definitions, and to establish
their own local lodging tax systems;

(c) The resulting lack of uniformity can be especially cumbersome for
businesses operating in multiple jurisdictions in Colorado; and

(d) It is time that a group of knowledgeable citizens come together to study
options of further simplifying our tax system.

Legislative History

Source: L. 2017: Entire part added, (HB 17-1216), ch. 336, p. 1793, � 1, effective June 5. L. 2024: (1)(a.5) added and (1)(b) amended, (HB 24-1050), ch. 374, p. 2541, � 2, effective June 4.