(1) Every secondhand dealer shall obtain a sales tax license as provided in section 39-26-103, C.R.S.; except that secondhand dealers and other persons operating at a flea market or similar facility shall not be required to obtain a sales tax license, but they shall be required to collect the sales tax and to remit the proceeds to the operator of the flea market or similar facility, as provided in this section. The operator shall obtain a sales tax license which is applicable to all sales occurring at the flea market or similar facility, shall collect the sales tax from each secondhand dealer operating therein who does not have his own sales tax license, and shall remit such proceeds as provided by law for the remittance of sales taxes.(2) Any person who violates any of the provisions of subsection (1) of this section commits a petty offense.Amended by 2021 Ch. 462, § 367, eff. 3/1/2022.L. 83: Entire section added, p. 717, § 1, effective July 1. L. 2021: (2) amended, (SB 21-271), ch. 462, p. 3216, § 367, effective 3/1/2022.Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after 462, p. 3216, § 367, effective 3/1/2022.Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022. 2021 Ch. 462, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
Colorado Legal Code