Any vendor may use the GIS database and be held harmless as described in section 39-26-105.2 when collecting and remitting sales or use tax to the department pursuant to this part 2.Added by 2024 Ch. 144,§ 1, eff. 7/1/2025, app. to any taxable event occurring on or after 7/1/2025.2024 Ch. 144, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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