In addition to the definitions in section 39-26-102, as used in this part 2, unless the context otherwise requires:
(1) "Acquisition charges or costs" includes "purchase price", as defined in section 39-26- 102 (7).
(2) "Person" means an individual, corporation, limited liability company, partnership, firm, joint venture, association, estate, trust, receiver, or group acting as a unit and includes the plural as well as the singular number.
(3) "Storage" or "storing" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in this state.
Source: L. 37: p. 1101, § 1. CSA: C. 144, § 40. CRS 53: § 138-6-39. C.R.S. 1963: § 138-5-39. L. 77: Entire section R&RE, p. 290, § 73, effective June 29. L. 90: (2) amended, p. 458, § 41, effective April 18.
Notes of Decisions
Howard Elec. & Mech., Inc. v. Dep't of Revenue, 771 P.2d 475 (Colo. 1989).
· cites it 2× “On Howard’s yearly tax returns it reported these purchases as subject to Colorado use tax under sections 39-26-201 to -211 and paid that tax.”
Int'l Bus. MacHines Corp. v. Charnes, 601 P.2d 622 (Colo. 1979).
· cites it 2× “2 “Materials cost” is the purchase price IBM paid to its suppliers for component parts. Some of those components were used by IBM in the same form in which they were received, while others were utilized as part of an improved or finished product.”
Colorado Dep't of Revenue v. City of Aurora, 32 P.3d 590 (Colo. Ct. App. 2001).
· cites it 3× “Section 39-26-201(2), C.R.S.2000, defines "person" as "an individual, corporation, limited liability company, partnership, firm, joint adventure, association, estate, trust, receiver, or group acting as a unit.”
Rancho Colorado, Inc. v. City of Broomfield, 586 P.2d 659 (Colo. 1978).
“Assuming severability, the city’s collection procedure does not comply with the statutory procedures provided for in sections 39-26-201 through 211, C.R.S. 1973, of the Emergency Retail Sales Tax Act of 1935, which were adopted by reference in section 4-5 of the ordinance.”
Dye Const. Co. v. Dolan, 589 P.2d 497 (Colo. Ct. App. 1978).
“), purchased materials subject to use tax pursuant to § 39-26-201, et seq., C.R.S.1973, but neither filed use tax returns nor paid a use tax from January 1, 1968, to December 31, 1975.”
Howard Elec. & Mech., Inc. v. Dep't of Revenue, 748 P.2d 1321 (Colo. Ct. App. 1987).
· cites it 2× “On its yearly tax returns, Howard reported these purchases as subject to state use tax pursuant to § 39-26-201, et seq., C.R.S. (1982 RepLVol.”
Colo. Rev. Stat. § 39-26-201(2): 1 case
Colorado Dep't of Revenue v. City of Aurora, 32 P.3d 590 (Colo. Ct. App. 2001).
“Section 39-26-201(2), C.R.S.2000, defines "person" as "an individual, corporation, limited liability company, partnership, firm, joint adventure, association, estate, trust, receiver, or group acting as a unit.”
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