39-26-102(19)

"Wholesale sale" means all sales of tangible personal property or specified services to a licensed retail merchant, jobber, dealer, or wholesaler that purchases the property for resale, and all sales of tangible personal property or services specified in C.R.S. 1973, 39-26-104 to manufacturers and compounders that incorporate such tangible personal property or service into a substance, commodity or product for resale.

All sales to the user or consumer of tangible personal property or services specified in C.R.S. 1973, 39-26-104 are taxable retail sales, regardless of the purchaser's trade or business. A reporting form will be furnished annually to wholesalers to report such retail sales.

It is the duty of the vendor to collect the tax unless he is furnished with satisfactory proof that the sale is exempt by statute. Also it is the duty of the vendor to obtain the sales or store license number or other satisfactory proof if the purchase is for resale. In case of doubt, the department should be contacted or the tax collected.

It shall be presumed that any purchaser not having a valid sales tax license or store license is the ultimate user or consumer of any property that is purchased. Any sale to such a person will be a taxable retail sale regardless of the disposition of the property sold, unless the vendor can establish that the purchase was for resale in the ordinary course of the vendee's business.

Notes

39-26-102(19)

37 CR 18, September 25, 2014, effective 10/15/2014 38 CR 02, January 25, 2015, effective 2/14/2015 39 CR 10, May 25, 2016, effective 6/14/2016 40 CR 12, June 25, 2017, effective 7/15/2017 40 CR 23, December 10, 2017, effective 1/1/2018 41 CR 13, July 10, 2018, effective 7/30/2018 41 CR 14, July 25, 2018, effective 8/14/2018 42 CR 02, January 25, 2019, effective 12/18/2018, expires 4/17/2019. 42 CR 02, January 25, 2019, effective 12/18/2018 42 CR 06, March 25, 2019, effective 4/14/2019 43 CR 04, February 25, 2020, effective 3/16/2020 43 CR 17, September 10, 2020, effective 9/30/2020 44 CR 01, January 10, 2021, effective 1/30/2021 44 CR 07, April 10, 2021, effective 4/30/2021 44 CR 08, April 25, 2021, effective 5/15/2021 45 CR 04, February 25, 2022, effective 3/17/2022 45 CR 23, December 10, 2022, effective 12/30/2022 46 CR 08, April 25, 2023, effective 5/15/2023