Nexus
| Number | Title and Description |
| GIL 07-005 | Nexus re: special events |
| Out-of-state retailer which held special events in Colorado may have nexus for sales tax collection. Retailer's status as a 501(c)(3) does not make its sale exempt. | |
| GIL 07-008 | Nexus of out-of-state distributor |
| Discussion of nexus for out-of-state distributor . | |
| GIL 07-011 | Drop shipments, wholesale sale documentation |
| Out-of-state supplier not liable for sales or use tax for property delivered to in-state consumer. Out-of-state retailer may use another state's sales tax license to document wholesale sale exemption. | |
| GIL 07-012 | Nexus / Local sales tax |
| Discussion of collection of local sales and use taxes. | |
| GIL 07-023 | Nexus |
| Out-of-state distributor does not have nexus to Colorado. | |
| GIL 07-026 | Nexus / training seminars |
| Out-of-state retailer which conducts the following activities in state has nexus: training seminars, sales representatives, arrange financing, and delivers product. | |
| GIL 07-030 | Nexus of Application service provider (ASP) |
| Nexus discussion of ASP. | |
| GIL 07-031 | Drop shipments |
| Distributor that shipped by common carrier and has not representatives, store or other connection with state does not have nexus. However, distributor that does not have nexus is nevertheless obligated to collect tax if it voluntarily obtained sales tax license. | |
| GIL-08-029 | Leased property / Local sales tax |
| Local sales tax does not apply to retailer/lessor who did not have presence in local jurisdiction. | |
| GIL-09-008 | Sales Nexus created by related service activity in state / Income tax nexus |
| Non-taxable services may create nexus for sales tax collection for one to two sales per year by nonresident single member LLC. Income generated from sources within Colorado subject to Colorado income tax. | |
| Direct Marketing Advertising Material | |
| Non-taxable Out-of-state direct marketing company subject to consumer's use tax for material mailed to Colorado recipients. | |
| PLR-11-006 | Local Sales Tax |
| The collection of local sales and use taxes depends on the local tax jurisdiction in which both the retailer and customer are located. The means by which a product is delivered can affect whether local sales and use tax applies. | |
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Local Sales Tax on Internet Sales |
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An internet retailer who has a business presence in a local tax jurisdiction must collect that jurisdiction's sales tax. |
| PLR-12-002 | Affiliate Nexus |
| Company has nexus in Colorado because it is a component member of a combined group of corporations and another component member has a business presence in Colorado. In addition, Affiliated Company is an indirect representative of Company when it acts on behalf of Company to solicit and facilitate sales and sales-related activities because, among other reasons, it accepts returns on behalf of Company and participates in a loyalty point program with Affiliated Company. Therefore, Company must open a sales tax account and retailer's use tax account to report and collect local and special district sales taxes for sales shipped into local jurisdictions in which Affiliated Company stores are located. | |
| GIL-12-008 | Sales to Native American Tribal Members and Tribal Governments |
| A sale of tangible personal property to a Native American tribal member is exempt from sales tax if the sale occurs on the tribal member's tribal land. However, sales to non-tribal members on tribal lands are not exempt, and sales to tribal members off the member's tribal lands are not exempt. | |
| GIL-12-012 | Non-resident Leases of Passenger Cars |
| The place where the vehicle is registered will determine which state and local taxes apply. If the person leasing the vehicle is, at the time the lease is executed, a non-resident of Colorado and immediately takes the vehicle to another state for use outside of Colorado, then Company/dealer is not liable to collect any taxes on the leased vehicle. | |
| GIL-12-016 | Affiliate Nexus |
| The affiliate nexus rule applies to state-administered localities. | |
| GIL-12-018 | Special Mobile Machinery |
| When Company and lessee / purchaser are located in the same tax jurisdiction, then Company must collect sales tax for that state-administered local tax jurisdiction, but does not have an obligation to collect the local sales taxes of other local tax jurisdictions in which Company does not have a sufficient nexus. |