Colo. Code Regs. 39-26-106-2

Current through Register Vol. 47, No. 11, June 10, 2024

Rule 39-26-106-2 - Minimum Taxable Sale

Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-26-104, 39-26-106, and 39-26-122, C.R.S. The purpose of this rule is to clarify that if a sale that is less than the minimum taxable includes more than one good, tax shall be collected on all items.

If a sale consists of more than one item and includes an item with a sales price less than the minimum taxable sale prescribed in section 39-26-106, C.R.S., tax shall be collected on the total sales price of all the items.

39-26-106-2

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