(1)(a) The
seller shall collect, on behalf of the 988 crisis hotline enterprise, the prepaid
wireless 988 charge imposed by the enterprise pursuant to section 27-64-103 (4)(b)
from the consumer on each retail transaction occurring in the state. The amount of
the prepaid wireless 988 charge shall be either disclosed to the consumer or
separately stated or stated on the same line item as the 911 surcharge created in
section 29-11-102.3 on an invoice, receipt, or other similar document the seller
provides to the consumer. A seller shall elect to either disclose or separately state
the charge and shall not change the election without the written consent of the
department. The seller is deemed to have collected the charge notwithstanding the
seller's failure to separately disclose or
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(1) (a) The
seller shall collect, on behalf of the 988 crisis hotline enterprise, the prepaid
wireless 988 charge imposed by the enterprise pursuant to section 27-64-103 (4)(b)
from the consumer on each retail transaction occurring in the state. The amount of
the prepaid wireless 988 charge shall be either disclosed to the consumer or
separately stated or stated on the same line item as the 911 surcharge created in
section 29-11-102.3 on an invoice, receipt, or other similar document the seller
provides to the consumer. A seller shall elect to either disclose or separately state
the charge and shall not change the election without the written consent of the
department. The seller is deemed to have collected the charge notwithstanding the
seller's failure to separately disclose or state the charge on an invoice, receipt, or
other similar document the seller provides to the consumer.
(b) For purposes of this section, a retail transaction occurs in Colorado if:
(I) The consumer effects the retail transaction in person at a business
location in Colorado;
(II) If subsection (1)(b)(I) of this section does not apply, the product is
delivered to the consumer at a Colorado address provided to the seller;
(III) If subsections (1)(b)(I) and (1)(b)(II) of this section do not apply, the seller's
records, maintained in the ordinary course of business, indicate that the consumer's
address is in Colorado and the records are not made or kept in bad faith;
(IV) If subsections (1)(b)(I) to (1)(b)(III) of this section do not apply, the
consumer gives a Colorado address during the consummation of the sale, including
the consumer's payment instrument if no other address is available, and there is no
indication that the address is given in bad faith; or
(V) If subsections (1)(b)(I) to (1)(b)(IV) of this section do not apply, the mobile
telephone number is associated with a Colorado location.
(c) The prepaid wireless 988 charge is the liability of the consumer and not
of the seller; except that the seller is liable to remit all prepaid wireless 988
charges that the seller collects from a consumer as provided in subsection (2) of
this section.
(d) The amount of the prepaid wireless 988 charge that is collected by a
seller from a consumer is not included in the base for measuring any tax, fee,
surcharge, or other charge that is imposed by the state, any political subdivision of
the state, or any intergovernmental agency.
(2) (a) The seller shall remit any collected prepaid wireless 988 charges to
the department at the times and in the manner provided in part 1 of article 26 of
title 39. The department shall establish, by rule, registration and payment
procedures that substantially coincide with the registration and payment
procedures that apply under part 1 of article 26 of title 39. A seller is subject to the
penalties under part 1 of article 26 of title 39 for failure to collect or remit a prepaid
wireless 988 charge in accordance with this section.
(b) A seller may deduct and retain three and three-tenths percent of the
prepaid wireless 988 charges that are collected by the seller from the consumers.
(c) The audit and appeal procedures applicable to the state sales tax
pursuant to part 1 of article 26 of title 39 apply to prepaid wireless 988 charges.
(d) The department shall, by rule, establish procedures by which a seller may
document that a transaction is not a retail transaction, which procedures must
substantially coincide with the procedures for documenting that a sale was
wholesale for purposes of the sales tax pursuant to part 1 of article 26 of title 39.
(e) (I) The state treasurer shall credit the prepaid wireless 988 charges
remitted to the department pursuant to subsection (2)(a) of this section to the 988
crisis hotline cash fund created in section 27-64-104.
(II) The department may retain up to three percent of the collected charges
necessary to reimburse the department for its direct costs of administering the
collection and remittance of prepaid wireless 988 charges.
(3) The prepaid wireless 988 charge imposed pursuant to section 27-64-103
(4)(b) is the only direct 988 funding obligation imposed with respect to prepaid
wireless telecommunications service in the state. No tax, fee, surcharge, or other
charge to fund the 988 crisis hotline is imposed by the state, any political
subdivision of the state, or any intergovernmental agency upon a seller or consumer
with respect to the sale, purchase, use, or provision of prepaid wireless
telecommunications service.