Legal Memorandum: Payment of Sales and Use Tax in CO

Issue: Under Colorado law, is a service provider required to pay sales and use tax?

Area of Law: Tax Law
Keywords: Sales and use tax; Service provider; Tangible personal property
Jurisdiction: Colorado
Cited Cases: None
Cited Statutes: Colo. Rev. Stat. § 39-26-104(1)(a); Colo. Rev. Stat. § 39-26-202 (1); Colo. Rev. Stat. § 39-26-102 (15); Colo. Tax Reg. § 26-102.15; Colo. Tax Reg. § 21,552-Z.60
Date: 04/01/2001

          Colorado taxes the purchase price paid or charged upon all sales and purchases of tangible personal property.  Colo. Rev. Stat. § 39-26-104(1)(a)( 1990).  Colorado similarly taxes persons storing, using or consuming in Colorado tangible personal property purchased at retail.  Colo. Rev. Stat. § 39-26-202 (1)( 1990).  Tangible personal property is defined as corporeal personal property, Colo. Rev. Stat. § 39-26-102 (15)( 1991 Supp.), which includes all goods, merchandise, products and commodities capable of being possessed and exchanged, Colo. Tax Reg. § 26-102.15 (1989).  A service provider, is required to pay sales or use tax on items purchased or used in Colorado in the cause of rendering services.  Colo. Tax Reg. § 21,552-Z.60 (1989). 


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