Statutes, codes, and regulations
Colorado Administrative Code
Department 200 - Department of RevenueDivision 201 - Taxation Division
Rule 1 CCR 201-4 - SALES AND USE TAX
Rule 39-26-106-1 - Separately Stated Tax

Colo. Code Regs. 39-26-106-1

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Current through Register Vol. 47, No. 24, December 25, 2024
Rule 39-26-106-1 - Separately Stated Tax

Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-26-104, 39-26-105, 39-26-106, and 39-26-122, C.R.S. The purpose of this rule is to clarify that sales tax must be separately stated from the purchased good.

(1) A retailer must separately state the sales tax or retailer's use tax charged to the purchaser as a distinct item on any receipt, invoice, or other document setting forth the purchase price. If the retailer does not issue a document that sets forth the purchase price, the retailer shall disclose the tax of each item on signage clearly visible to the purchaser. It is not sufficient to state the tax rate on such invoice or other document. If more than one state-administered tax is charged to the purchaser, the retailer may either separately state each tax amount or state the total tax amount.
(a) Paragraph (1) of this rule does not apply to retailers who sell malt, vinous, or spirituous liquor by the drink and elect to include the tax in the price or retailers selling goods by coin-operated vending machines. Retailers who sell goods by vending machines that are not coin-operated (such as vending machines that exclusively accept credit card payments) are not exempted from paragraph (1) of this rule.

39-26-106-1

37 CR 18, September 25, 2014, effective 10/15/2014
38 CR 02, January 25, 2015, effective 2/14/2015
39 CR 10, May 25, 2016, effective 6/14/2016
40 CR 12, June 25, 2017, effective 7/15/2017
40 CR 23, December 10, 2017, effective 1/1/2018
41 CR 13, July 10, 2018, effective 7/30/2018
41 CR 14, July 25, 2018, effective 8/14/2018
42 CR 02, January 25, 2019, effective 12/18/2018, expires 4/17/2019.
42 CR 02, January 25, 2019, effective 12/18/2018
42 CR 06, March 25, 2019, effective 4/14/2019
43 CR 04, February 25, 2020, effective 3/16/2020
43 CR 17, September 10, 2020, effective 9/30/2020
44 CR 01, January 10, 2021, effective 1/30/2021
44 CR 07, April 10, 2021, effective 4/30/2021
44 CR 08, April 25, 2021, effective 5/15/2021
45 CR 04, February 25, 2022, effective 3/17/2022
45 CR 23, December 10, 2022, effective 12/30/2022
46 CR 08, April 25, 2023, effective 5/15/2023