Returning Subscriber?
Not a Subscriber to Litigation Pathfinder?
Get the full text of this legal issue, including links to cited primary law, along with unlimited access 1,000’s of other legal issues…and more!
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).
[…]
Subscribe to Litigation Pathfinder
To get the full-text of this Legal Memorandum ... and more!
(Month-to-month and annual subscriptions available)
Get the full text of this legal issue, including links to cited primary law, along with unlimited access 1,000’s of other legal issues…and more!