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

Colo. Rev. Stat. § 39-26-106 (2026)

Schedule of sales tax

✓ current as of July 2026
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(1) (a) (I) Repealed.

(II) Except as otherwise provided in section 39-26-901, on and after January 1, 2001, there is imposed upon all sales of commodities and services specified in section 39-26-104 a tax at the rate of two and ninety one-hundredths percent of the amount of the sale to be computed in accordance with schedules or systems approved by the executive director of the department of revenue. Said schedules or systems must be designed so that no such tax is charged on any sale of seventeen cents or less.

(b) Notwithstanding the three percent rate provisions of paragraph (a) of this subsection (1), for the period May 1, 1983, through July 31, 1984, the rate of the tax imposed pursuant to this subsection (1) shall be three and one-half percent.

(2) (a) Except as provided in paragraph (b) of this subsection (2), retailers shall add the tax imposed, or the average equivalent thereof, to the sale price or charge, showing such tax as a separate and distinct item, and when added such tax shall constitute a part of such price or charge and shall be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same manner as other debts. The retailer shall be entitled, as collecting agent of the state, to apply and credit the amount of the retailer's collections against the rate to be paid by the retailer under the provisions of section 39-26-105, remitting any excess of collections over said rate, less the fee retained by the retailer for the collection and remittance of the tax pursuant to said section, to the executive director of the department of revenue in the retailer's next monthly sales tax return.

(b) Any retailer selling malt, vinous, or spirituous liquors by the drink or any vendor selling individual items of personal property through coin-operated vending machines may include in his sales price the tax levied under this part 1; except that no such retailer shall advertise or hold out to the public in any manner, directly or indirectly, that such tax is not included as a part of the sales price to the consumer. The schedule set forth in subsection (1) of this section shall be used by such retailer in determining amounts to be included in such sales price. No such retailer shall gain any benefit from the collection or payment of such tax, except as permitted in section 39-26-105 (1), nor shall the use of the schedule set forth in subsection (1) of this section relieve such retailer from liability for payment of the full amount of the tax levied by this part 1.

(3) Repealed.

Source: L. 35: p. 1007, § 5. CSA: C. 144, § 6. L. 37: p. 1083, § 1. L. 45: p. 579, § 3. CRS 53: § 138-6-6. C.R.S. 1963: § 138-5-6. L. 65: p. 1123, § 2. L. 65, 1st Ex. Sess.: p. 16, § 1. L. 77: (1) R&RE, p. 1825, § 1, effective July 1. L. 83: (1) amended, p. 1518, § 3, effective March 22; (1)(b) amended, p. 2097, § 6, effective October 13. L. 84: (1)(b) amended, p. 1142, § 3, effective June 7. L. 88: (2)(b) amended, p. 1328, § 2, effective April 4. L. 2000: (1)(a) amended and (3) added, p. 1431, § 3, effective May 31. L. 2001: (2)(a) amended, p. 1280, § 57, effective June 5. L. 2002: (3)(a) and (3)(b)(V) amended, p. 328, § 1, effective April 19. L. 2003:

(2)(a) amended, p. 2636, § 2, effective June 5. L. 2009: (2)(a) amended, (SB 09-212), ch. 3, p. 6, § 2, effective February 26. L. 2010: (1)(a)(I) amended and (3) repealed, (SB 10-212), ch. 412, pp. 2036, 2032, §§ 11, 1, effective July 1. L. 2024: (1)(a)(I) repealed and (1)(a)(II) amended, (SB 24-228), ch. 170, p. 900, § 10, effective May 14.

Notes of Decisions
Cited in 8 cases, 1981–2001 · leading case: City of Montrose v. Pub. Utils. Com'n, Etc., 629 P.2d 619 (Colo. 1981).
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City of Montrose v. Pub. Utils. Com'n, Etc., 629 P.2d 619 (Colo. 1981). · cites it 3× “Section 39-26-106(2)(a), C.R.S. 1973. The same is not true of other taxes such as federal and state income taxes, and property taxes.”
Ball Corp. v. Fisher, 51 P.3d 1053 (Colo. Ct. App. 2001). “As a separate argument, the Department contends that its interpretation of § 39-26-114(1l)(d), specifically a three-year useful life requirement, was approved by the General Assembly when it declined to adopt a proposed amendment eliminating the reference in § 39-26-106 to that…”
At & T Commc'ns of the Mountain States, Inc. v. State, Dep't of Revenue, 778 P.2d 677 (Colo. 1989). “§ 39-26-106(1), 16B C.R.S. (1982). In anticipation of the January 1, 1984 breakup of American Telephone & Telegraph Company, the Department of Revenue (the department) issued Revenue Bulletin No.”
Colorado Dep't of Revenue v. City of Aurora, 32 P.3d 590 (Colo. Ct. App. 2001). “In this case, whether the tax is denominated sales tax or use tax, the amount is the same, see §§ 39-26-106 and 89-26-202, C.R.$.2000, and Aurora is liable for its payment.”
Colorado Auto Auction Servs. Corp. v. City of Com. City, 800 P.2d 998 (Colo. 1990). “See § 39-26-106(1), 16B C.R.S. (1982) (sales tax imposed upon all sales of commodities and services at the rate of three percent of the amount of sale); Black’s Law Dictionary 1308 (5th ed.”
Sternal v. Fagan, 989 P.2d 200 (Colo. Ct. App. 1999). · cites it 2× “(1) There is levied and there shall be collected and paid a tax in the amount stated in section 39-26-106 as follows: [[Image here]] (b)(1) In the case of retail sales involving the exchange of property, on the purchase price paid or charged, including the fair market value of…”
Dep't of Revenue v. Durango & Silverton Narrow Gauge R.R., 989 P.2d 208 (Colo. Ct. App. 1999). · cites it 2× “The sales tax statute requires each retail vendor to obtain a license, § 39-26-103(l)(a), C.”
Columbine Beverage Co. v. Cont'l Can Co., 662 P.2d 1094 (Colo. Ct. App. 1982). · cites it 2× “The trial court was correct in ruling that § 39-26-106(2)(a), C.R.S.1973, which states in part that the tax “shall be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same manner as other debts” is applicable here.”
— Colo. Rev. Stat. § 39-26-106(1) — 2 cases
At & T Commc'ns of the Mountain States, Inc. v. State, Dep't of Revenue, 778 P.2d 677 (Colo. 1989). “§ 39-26-106(1), 16B C.R.S. (1982). In anticipation of the January 1, 1984 breakup of American Telephone & Telegraph Company, the Department of Revenue (the department) issued Revenue Bulletin No.”
Colorado Auto Auction Servs. Corp. v. City of Com. City, 800 P.2d 998 (Colo. 1990). “See § 39-26-106(1), 16B C.R.S. (1982) (sales tax imposed upon all sales of commodities and services at the rate of three percent of the amount of sale); Black’s Law Dictionary 1308 (5th ed.”
— Colo. Rev. Stat. § 39-26-106(2)(a) — 2 cases
City of Montrose v. Pub. Utils. Com'n, Etc., 629 P.2d 619 (Colo. 1981). “Section 39-26-106(2)(a), C.R.S. 1973. The same is not true of other taxes such as federal and state income taxes, and property taxes.”
Columbine Beverage Co. v. Cont'l Can Co., 662 P.2d 1094 (Colo. Ct. App. 1982). “The trial court was correct in ruling that § 39-26-106(2)(a), C.R.S.1973, which states in part that the tax “shall be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same manner as other debts” is applicable here.”
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