Procedures
| Number | Title and Description |
| PLR-11-005 | Collecting and Reporting Adjustment Payments |
| Company collects and reports sales and use taxes as set forth in the Discussion section. | |
| PLR-12-002 | Affiliate Nexus |
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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 Coloraod. 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 points 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. |
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| 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 sales. | |
| GIL-12-012 |
Non-resident Leases of Passenger Cars |
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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. |
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Purchase Price That Includes Sales Tax |
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| Company that either provides an invoice for the sale and separately states the tax or has a conspicuous sign that shows the price of each item and separately states the amount of tax for each item offered for sale is in compliance with state law. | |
| GIL-13-002 | Sales Tax Refunds When an Exemption Certificate Is Provided After the Sale |
| The sales tax refund procedure outlined in the ruling, including the ninety day limitation on refunds by vendor, appears to be consistent with Colorado statutes. |