Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-26-101 (2026)

Short title

✓ current as of July 2026
Find cases: SyfertCases citing this section CO-LEGleg.colorado.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

This article shall be known and may be cited as the "Emergency Retail Sales Tax Act of 1935". Source: L. 35: p. 1000, § 1. CSA: C. 144, § 1. L. 37: p. 1075, § 1. CRS 53: § 138-6-1. C.R.S. 1963: § 138-5-1.

Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1981–2025 · leading case: Colorado Dep't of Revenue v. Woodmen of the World, 919 P.2d 806 (Colo. 1996).
Sort: Relevance Newest Treatment
Colorado Dep't of Revenue v. Woodmen of the World, 919 P.2d 806 (Colo. 1996). · cites it 3× “In Colorado, sales taxes are imposed on all sales and purchases of tangible personal property at retail pursuant to the Emergen *808 cy Retail Sales Tax Act of 1935, §§ 39-26-101 to -307, 16B C.R.S. (1994) (“sales tax act”).”
Cf & I. Steel Corp. v. Charnes, 637 P.2d 324 (Colo. 1981). · cites it 2× “in its steel manufacturing process, including the general category of refractories under the then newly enacted "Emergency Retail Sales Tax Act of 1935.”
City of Colorado Springs v. Inv. Hotel Props., Ltd., 806 P.2d 375 (Colo. 1991). · cites it 2× “We reject this proposed construction of the Code. Although we have not previously construed the retail sales tax provisions of the Code, we recently construed substantially similar provisions contained in the Emergency Retail Sales Tax Act of 1935, codified at sections 39-26-101…”
Howard Elec. & Mech., Inc. v. Dep't of Revenue, 771 P.2d 475 (Colo. 1989). “” Sections 39-26-101 through -126 (Part 1) concern Sales Tax, sections 39-26-201 through -211 (Part 2) concern Use Tax, and Part 2 is, by definition, supplementary to Part 1.”
Charnes v. Norwest Leasing, Inc., 787 P.2d 145 (Colo. 1990). “" [2] The Emergency Retail Sales Tax Act of 1935, §§ 39-26-101 to XX-XX-XXX, 16B C.R.S. (1982 & Supp.”
Sw. Catholic Credit Union v. Charnes, 665 P.2d 626 (Colo. Ct. App. 1982). “1973, supplanted the later enacted more general ex-emptive provisions embodied in the Emergency Retail Sales Act of 1935, § 39-26-101, et seq., C.R.S.1973 (1982 Repl.”
Howard Elec. & Mech., Inc. v. Dep't of Revenue, 748 P.2d 1321 (Colo. Ct. App. 1987). · cites it 4× “However, it paid neither state sales taxes pursuant to § 39-26-101, et seq., C.R.S. (1982 RepLVol.”
Dep't of Revenue v. Durango & Silverton Narrow Gauge R.R., 989 P.2d 208 (Colo. Ct. App. 1999). “*210 During the pertinent period, the railroad was licensed as a retail vendor under the Emergency Retail Sales Tax Act of 1935 (sales tax statute), see generally § 39-26-101, et seq., C.R.S.1998, and it collected and paid appropriate sales tax on its sale of souvenirs.”
Columbine Beverage Co. v. Cont'l Can Co., 662 P.2d 1094 (Colo. Ct. App. 1982). “The parties do not dispute the taxable nature of their transaction or the amount of tax paid.”
Netflix, Inc. v. Dep't of Revenue of the State of Colorado, 2025 COA 64 (Colo. Ct. App. 2025). “Laws 1000 -22 (codified as amended at §§ 39-26-101 to -129, C.R.S. 2024). The statute imposes a tax on “the purchase price paid or charged upon all sales and purchases of tangible personal property at retail.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.