(1) Each home rule jurisdiction shall follow, and conform its ordinances where necessary to, the statute of limitations applicable to the enforcement of state sales or use tax collections, the statute of limitations applicable to refunds of state sales or use taxes, the amount of penalties and interest payable on delinquent remittances of state sales or use taxes, and the posting of bonds pursuant to section 39-21-105.(2) A home rule city, town, and city and county that collects its own sales and use tax and does not use the electronic sales and use tax simplification system created in section 39-26-802.7 shall not collect sales and use tax from a retailer that does not have physical presence in the state unless the retailer elects to collect and remit sales and use tax or enters into a voluntary collection agreement with a home rule city, town, or city and county.Added by 2024 Ch. 144,§ 1, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.(1) This section is similar to former § 29-2-106 (8) as it existed prior to July 1, 2025.(2) Amendments to § 29-2-106 (8), as it existed prior to July 1, 2025, by HB 24-1041 were harmonized with SB 24-025 and relocated to

milar to former § 29-2-106 (8) as it existed prior to July 1, 2025.(2) Amendments to § 29-2-106 (8), as it existed prior to July 1, 2025, by HB 24-1041 were harmonized with SB 24-025 and relocated to subsection (2) of this section in 2024, effective July 1, 2025. (See L. 2024, p. 161.)2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).