The general assembly hereby declares that the imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state affects the flow of commerce within this state and the welfare of the people of this state. The purpose of the general assembly in the enactment of this article is to provide a higher degree of uniformity in any sales taxes imposed by such entities.L. 67: p. 660, § 1. C.R.S. 1963: § 138-10-1. L. 73: p. 1477, § 1. L. 75: Entire section amended, p. 961, § 1, effective July 14.
Colorado Legal Code