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 39-26-208

Colo. Code Regs. 39-26-208

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Current through Register Vol. 47, No. 11, June 10, 2024
Rule 39-26-208

Persons in the business of leasing vehicles or mobile homes within this state must have a Sales/Store License and must collect and remit to the Department of Revenue the state sales tax, and RTD tax if applicable, and applicable local taxes imposed by those municipalities and counties for whom the state collects local sales tax.

39-26-208

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