Local Taxes
| Number | Title and Description |
| GIL 07-012 | Nexus / Local sales tax |
| Discussion of collection of local sales and use taxes. | |
| PLR-11-005 | Collecting and Reporting of Adjustment Payments |
| Company collects and reports sales and use taxes as set forth in the Discussion section. | |
| 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. | |
| PLR-11-008 | Food and Nutritional Products |
| Products in question qualify as 'food' and, therefore, are exempt from state sales and use taxes if sold for domestic home consumption. These products are subject to local sales taxes of those local jurisdictions that have elected to levy sales and use taxes on food, unless the product in purchased with SNAP or WIC benefits. | |
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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 sale 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's stores are located. | |
| PLR-12-006 | Food and Nutritional Products |
| Products qualify as 'food' and, therefore, are exempt from state sales and use taxes if sold for domestic home consumption. Products are subject to local sales taxes of local jurisdictions that elect to levy sales and use taxes on food, unless product is purchased with SNAP or WIC benefits. The tax treatment of a bundled transaction depends on the items in the bundle, the value of the items, and whether the items are separable. | |
| 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-13-004 | Special District Taxes |
| Sales of fuel for industrial purposes are exempt from state, state-administered cities, counties, and special districts sales taxes. |