Department of Revenue - Taxation:Rulings By Number

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Tax Library

Rulings By Number

Number	Title and Description
2013
GIL-13-001	Purchase Price That Includes Sales Tax
	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.
PLR-13-001	Apportionment
	Company may file under an alternative method of apportionment as described in the letter.
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.
GIL-13-003	Rental and Labor Charges
	If a retailer provides both taxable tangible personal property and non-taxable services, the taxability of the transaction is generally be determined on whether the “true object” of the transaction is the sale of a service or rental of tangible personal property.
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.
GIL-13-005	Tear Serum Testing Modules
	The exemption for “blood test” does not include a test relating to tears produced by the eye, even though the tests are similar in some respects.

Number	Title and Description
2012
GIL-12-001	Prescription Reviews
	Pharmacist's review of patient’s medication record is a service and not subject to sales and use tax, unless the sale of service and tangible personal property are inseparable and the “true object” of patient is the report.
PLR-12-001	Drug-Device Combination Products
	Product, which provides a framework over which bones grow and heal, is exempt as material furnished by a licensed provider as part of the provider’s professional services to the patient, even if Product is purchased by hospitals, clinics or surgery centers. Product does not qualify for the durable medical equipment exemption and may not qualify for the prosthetic device exemption.
GIL-12-002	Bio-Engineered Medical Device/Orthotic
	A shoe insert does not qualify for the prosthetic device exemption.
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 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.
GIL-12-003	Lay-a-way Service and Cancellation Fees
	A lay-a-way service is not a sale until final payment. The lay-a-way service fee is included in the sales tax calculation if the fee for the service is not optional. If the lay-a-way is canceled before title or possession is transfered to customer, then the lay-a-way service fee and cancellation fee is not subject to sales tax because there was no taxable sale.
PLR-12-003	Charges for Services
	Charges for services, as described in the ruling, are not subject to sales or use tax, regardless of whether Company provides copy/print center services. Company’s charges for certain services would become subject to sales or use tax if Company does not separately state charges for tangible personal property used by Company to provide the services.
GIL-12-004	Fluoride Varnishes and Streaming Videos to Dentist's Office
	Fluoride varnishes sold to a dentist's office may qualify as material furnished to a patient as part of a licensed provider's professional service. General discussion on whether electronically delivered informational videos delivered to a business are subject to tax.
PLR-12-004	Drug-Device Combination Products
	Product, which provides for bone void filling and fracture repair of the pelvis and extremities, is exempt as material furnished by a licensed provider as part of the provider's professional service to the patient, even if Product is purchased by hospitals, clinics or surgery centers.
GIL-12-005	Internal and External Fabrication Labor Costs
	Fabrication labor costs performed by a fabricator on goods that the fabricator later converts to its own use are not included in fabricator’s use tax calculation; but fabrication costs are included in the sales tax calculation if the fabricator sells its fabricated goods at retail. Charges for fabrication services performed by a third party are included in the sales tax calculation of the fabricator’s retail sale of the fabricated goods to the ultimate consumer if the third party provides the fabricator with both the materials and fabrication services.
PLR-12-005	Welding Gases and Tools
	Welding gases that are a fuel or energy source used in one of the enumerated industries are exempt from sales and use tax. Oxygen and inert gases used in welding are not exempt fuel gases. Hand-held torches and welding attachments, parts, and related tools are not machinery or machine tools exempt from Colorado sales and use tax.
GIL-12-006	Application Service Providers
	Computer software that is used by a consumer via an ASP is not taxable computer software because the software is not considered to be delivered to the consumer in a tangible medium.
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 bundled transactions depend on the items in the bundle, the value of the items, and whether the items are separable.
GIL-12-007	Transportation Charges
	Transportation charges that are inseparable from the sale of the good are taxable. Non-optional charges by wholesaler to retailer for drop shipment transportation of goods are not "freight-in" charges and are taxable if passed on to customer.
PLR-12-007	Subscription Fees
	A subscription fee for an online publication, which is a duplicate of Company's newspaper, is not subject to state and state-administered local sales and use taxes because it is still considered a newspaper. A subscription fee for access to stock screens, comparative performance ratings, and emerging stocks is a service and, thus, not subject to state sales or use tax.
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 lands. 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
PLR-12-008	Net Capital Gain From The Sale of Business Assets
	Taxpayer, a limited liability company, and its members cannot subtract from Colorado taxable income the net capital gain resulting from the sale of the Taxpayer’s goodwill because the sale did not qualify as a sale of an ownership interest.
GIL-12-009	Durable Medical Equipment
	A medical device can qualify for the durable medical equipment exemption if it (a) can withstand repeated use; (b) is primarily and customarily used to serve a medical purpose; (c) is generally not useful to a person in the absence of illness or injury; and (d) is not worn in or on the body.
GIL-12-010	Tangible Personal Property Assembled in Colorado
	Colorado generally exempts from sales and use tax tangible personal property purchased by a manufacturer who integrates the property into a finished manufactured or processed product and holds the same for resale. This exemption applies regardless of whether the finished goods are sold inside or outside Colorado.
GIL-12-011	Reimbursable expenses
	In general, reimbursable expenses are not subject to sales or use tax, unless the reimbursement is more properly viewed as a resale of taxable goods. However, if goods or services for which reimbursement is sought are more fairly construed as being consumed by a company rather than by the company’s client, then the reimbursement charge to the client is not treated as a resale of the goods or services.
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-12-013	Training Classes for Corporations
	The provision of education and training is generally a non-taxable service. If tangible personal property is transferred from the educational service provider to the student, this may change the tax obligation. Company may need to remit income tax if it has sufficient nexus to be considered to be doing business in Colorado.
GIL-12-014	Full-Service Truck Washes
	Full-service truck washes are generally viewed as a non-taxable service. However, Company must pay use tax on supplies used within the wash process.
GIL-12-015	Manufacturing Equipment Exemption for Bakeries
	Large-scale wholesale bakery would likely be treated as a as manufacturer. If Company is engaged in manufacturing, then purchases of machinery or machine tools and parts thereof are exempt from state sales and use tax when the machinery is used in manufacturing.
GIL-12-016	Affiliate Nexus
	The affiliate nexus rule applies to state-administered localities.
GIL-12-017	Products for the Blind and Legally Blind
	The optical sales and services exemption explicitly excludes Braille reading devices. Products may qualify for the durable medical equipment exemption if the Braille devices serve a “medical” purpose and are dispensed and purchased pursuant to a prescription.
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.
GIL-12-019	Nexus
	Nexus can be established by the presence of taxpayer's employees in this state, even if their work is not directly related to the taxable transaction.

Number	Title and Description
2011
GIL-11-001	Lay-a-way and Partial Payment Plans
	Sales tax is not due on installment payments made on lay-a-way and partial payment plans until final payment is made.
PLR-11-001	Direct Marketing Advertising Material
	Out-of-state direct marketing company subject to consumer's use tax for material mailed to Colorado recipients.
GIL-11-002	Sales Tax on Personal Property Tax
	Charge for reimbursement for personal property tax incurred by lessor and separately stated on lease invoice is included in calculation of sales tax owed by lessee.
PLR-11-002	Financial and Non-Financial Institutions File Combined Report
	Affiliated corporations must file a combined report that includes both affiliated financial and non-financial institutions.
GIL-11-003	Auctioneer Administrative Fees
	Auctioneer fees that are not optional and viewed as inseparable from the sales transaction are included in the sales tax calculation.
PLR-11-003	Authentication Services
	Sales of authentication services by means of a digital certificate are not subject to Colorado sales or use taxes.
GIL-11-004	Auctioneer's Sales Tax Obligation on Motor Vehicles
	An auctioneer who sells a motor vehicle on behalf of an owner is, unless an exception applies, a retailer and must collect and remit sales tax administered by the department.
PLR-11-004	Direct Mail Advertising Materials and Fulfillment Services
	Separately stated charges for the sale of direct mail advertising materials to a client who directs and advertising agency to instruct a printer to print and mail the material to customers located outside Colorado are not subject to sales and use tax. Separately stated charges of an advertising agency to its client for mailing fulfillment services are not subject to sales or use tax.
GIL-11-005	Insulin Infusion Pumps
	An infusion pump and related disposable supplies are exempt as an “insulin measuring and injection devices” because the pump measures an insulin dosage and injects the insulin.
PLR-11-005	Collecting and Reporting Adjustment Payments
	Company collects and reports sales and use taxes as set forth in the Discussion section.
GIL-11-006	Manufacturer's Coupons
	A retailer is reimbursed by the manufacturer for the amount of the reduction in purchase price; thus, sales tax applies to the full selling price before the deduction for the manufacturer’s coupon.
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.
GIL-11-007	Freight-in Transportation Charges
	Transportation charges incurred from transporting tangible personal property from the place of production or the manufacturer to the seller or to the seller's agent or representative are deemed “freight -in” charges and are subject to tax
PLR-11-007	Software Application or Service
	Users true object is the use of the service provided rather than the lease of computer servers or software
GIL-11-008	Bi-weekly Newspapers / Printers
	A newspaper distributed every two weeks does not qualify as a “newspaper” that is exempt from Colorado sales and use taxes. A printer must collect sales tax from the distributor of a non-exempt newspaper.
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 is purchased with SNAP or WIC benefits.
GIL-11-009	Rebates
	Programs offering consumers rebates for certain purchases are not deducted from sales price when computing sales tax.
PLR-11-009	Photovoltaic Energy Systems
	The purchase and lease of a photovoltaic energy systems by an entity other than the ultimate user is exempt from state and state-administered sales and use taxes under the Renewable Components exemption, except an on-site monitoring system which is subject to sales and use taxes.
GIL-11-010	Liquor-filled candy
	Liquor-filled candy does not qualify as exempt food for state sales and use taxes and state-administered local sales tax purposes.
PLR-11-010	Partial Purchase Price Exemption
	A portion of the purchase price of a fuel used in manufacturing a tangible personal property is exempt from sales and use taxes if a portion of the fuel material is a necessary and desirable component of the manufactured product.
GIL-11-011	Services Related to Medical Devices
	Colorado does not impose sales tax on the provisioning of medical-related services.
GIL-11-012	Local Sales Tax on Internet Sales
	An internet retailer who has a business presence in a local tax jurisdiction must collect that jurisdiction's sales tax.
GIL-11-013	Lease Payments
	In a 'true' lease, lessor is required to pay sales tax on a purchase from a vendor if the sale takes place in Colorado or pay Colorado use tax if its purchase from a vendor occurs outside Colorado. In a finance lease, the “lessor” must collect tax on the “lease” payments.
GIL-11-014	Electronically Delivered Newspapers and Magazines
	Monthly newspapers and magazines delivered electronically are subject to sales tax.

Number	Title and Description
2010
PLR-10-001	Carbon dioxide / tanks
	Supplier's sale of carbon dioxide to retailer for beverage carbonation is exempt wholesale sale, but sale of nitrogen as beverage propellant is a taxable retail sale. Supplier's rental charges for gas cylinders and storage tank are not exempt under container exemption.
PLR-10-002	Transportation Services
	Charges for transportation services are presumed exempt, but are taxable if seller does not separately state the charge for services or the service is inseparable from sale of taxab le goods.
PLR-10-003	Patient Meals
	Medical facility is the consumer of patient meals prepared by food service company and facility must pay sales tax on the charges by the food service company, including charges for overhead and management fees.
PLR-10-004	Medical Device / Service v. Sale of TPP
	Sale of catheter to a healthcare provider is not an exempt theraupetic device because it is not sold pursuant to a written recommendation. A healthcare provider is a provider of a service and cannot claim a resale exemption for the catheter by itemizing it on the patient's invoice.
PLR-10-005	Conversion of association into corporation
	Conversion of a church organized as an unincorporated association into a corporate sole does not create a sale or use tax obligation because the corporation is an exempt entity. Declined to address whether conversion constitutes a sale or is supported by consideration.
PLR-10-006	Use tax inapplicable to buyer's acceptance testing.
	A buyer's acceptance testing under Colorado's Uniform Commercial Code is part of the sales transaction and not a separate taxable use.
GIL-10-001	Daily Rental Fee
	Daily rental fee applies only to retailers who typically lease motor vehicles for less than 30 days, regardless of whether the vehicle was leased for more than 30 days.

Number	Title and Description
2009
GIL-09-001	Taxability of service charge / nexus of call center employing independent contractors to perform work for clients in state
	Taxability of mark-up charged by in cases of resellers, agents, brokers, third party contracts. Income derived from Colorado sources is taxable. General discussion of nexus for income and sales tax purposes.
GIL-09-002	Sales of building materials between controlled companies
	General discussion of application of sales and use tax for contractor and manufacturer who are controlled companies.
PLR-09-002	Apportionment of income for debit card company
	Debit card company is a financial institution and must apportion income based on market approach.
GIL-09-003	Taxability of FCC license and coordination charge re: two-way radios
	General discussion of taxability of FCC license and coordination charge made in connection with sale of two-way radio.
PLR-09-003	Fracturing materials
	Company directed to collect state use tax and county sales tax on fracturing materials pending final decision in Noble Energy case.
GIL-09-004	Gift Baskets
	Sales tax on gift baskets containing taxable and non-taxable items whose prices are not separately stated is computed on the full purchase price unless the value of the taxable item is de minimis.
PLR-09-004	Optional services offered with rental car
	Separately stated charges for optional services (roadside assistance, toll fees, and carbon off set programs) are not included in calculation of sales tax due on rental of motor vehicle.
GIL-09-005	Lessor/seller of motor vehicle must collect and remit sales tax on sale of motor vehicle
	Lessor who sells motor vehicle to lessee at the expiration of a motor vehicle lease must collect and remit sales tax.
GIL-09-006	Gas meter reading fee
	Fee charged by propane distributor is taxable if the service is not separable from sale of taxable sales of propane.
GIL-09-007	Room rental to church members on ski vacations
	Sales tax exemption for church does not apply to lodging by church members if primary activity was a ski vacation.
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.
GIL 09-009	Enteral Feeding Pump
	Feeding pump is not exempt product.
GIL 09-010	Corporation apportions income to Colorado proportionately based on cost of employee located in Colorado
	A corporation must apportion to Colorado a portion of its income generated from services provided to customers outside Colorado because a portion of the cost of providing that service was incurred in Colorado.
GIL-09-011	Preparation of sales tax return and exemption certificates
	Internet service that prepares sales tax exemption certificates and sales tax returns is a non-taxable service.
GIL-09-012	Income Tax Nexus / PL 86-272 / warehouse
	Company, whose only contact with Colorado is to make drop shipments of goods to recipients located in Colorado and to maintain a warehouse in Colorado, has nexus with Colorado for income tax purposes and is not protected by PL 86-272.
GIL-09-013	Medical Supplies
	General discussion of exemptions for medical supplies furnished by a doctor or sold to a charitable entity
GIL-09-014	Taxability of service charge of call center employing independent contractors to perform work for clients in state
	Taxability of mark-up charged by in cases of resellers, agents, brokers, third party contracts.
GIL-09-015	Dietary supplements
	Dietary supplements are not exempt from sales and use tax.
GIL-09-016	Sales tax calculated as a percentage
	Sales tax is calculated by multiplying the tax rate by the sales price. The department does not authorize retailers to use sales tax charts.
GIL-09-017	Sales of propane and firewood
	Sale of propane and firewood for residential purposes is exempt. Retailer must provide reasonable documentation to establish sales are exempt.
GIL-09-018	Print and mail services / data transfer / address confirmation / electronic data search.
	Taxability of printed material discussed.
GIL-09-019	Display Items
	Retailer may be liable for use tax for items pulled from inventory.
GIL-09-020	Nominal purchase price taxable
	Nominal price paid by lessee to purchase vehicle at expiration of finance lease is subject to sales or use tax.
GIL-09-021	Pet recovery products and services
	Sales tax due on bundled sales of taxable products and non-taxable services.
GIL-09-022	Medical Supplies
	General discussion of exemptions for custom disposable instruments for patients undergoing joint replacement surgery.
GIL-09-023	Obligation to file returns if no reportable sales
	Company must register and file sales tax returns even if it does not have any sales tax liability for the reporting period.
GIL-09-024	Modular home.
	Modular home retailer liable for sales or use tax in Colorado
GIL-09-025	Downloaded data
	Documents downloaded by customers from the Internet subject to sales or use tax.
GIL-09-026	Agent's responsibility for tax returns and remittance / income tax for industrial bank
	Sales tax license and registration must be under taxpayer's name, not agent of taxpayer who invoices and collects tax from lessees. Sale of finance lease accelerates sales tax obligation. General discussion of income tax regarding industrial banks.
GIL-09-027	Maintenance and Service agreements
	Sales tax applies to maintenance and service agreements sold in connection with sale of taxable goods, unless agreement is in a separate contract or retailer obtains permission to exempt a percentage of sales price. No exemption if customer has no option but to purchase maintenance/service agreement as part of purchase of taxable goods.
GIL-09-028	Insurance company income tax nexus
	Insurance company does not create nexus if only contact is to register with the Secretary of State to do business in Colorado, but may have nexus if insurance law requires taxpayer to administer claims in state.
GIL-09-029	Oilfield fishing equipment
	Taxability of oilfield fishing equipment will depend on whether the true object of the transaction is a service or the rental of taxable tangible personal property. The department will consider a number of factors, including whether customer charged a lump sum, whether customer must use taxpayer's equipment operator, and whether customer has obligations typical of a lessee.
GIL-09-030	VoIP
	Intrastate Voice over Internet Protocol is a taxable telecommunication service.

Number	Title and Description
2008
GIL 08-001	Custom software, installation, repair, transportation, training
	Custom software, installation, repair, transportation,and training are generally non-taxable services.
PLR 08-001	Income Exemption / Gross Premium Tax
	Insurance company is exempt from state income tax because it is "subject to" gross premium tax, even though it is also exempt from gross premium tax.
GIL 08-002	Hosting and networking services
	Charges by an out-of-state company for webhosting and network connectivity charge where servers are not located in Colorado are not taxable.
PLR-08-002	Sales tax on discounted taxable and nontaxable bundled goods and services
	Sales tax calculated on retailer's costs when taxable item sold at below costs and bundled with non-taxable service.
GIL 08-003	Exempt wholesale sales, retailer's due diligence
	Supplier, who knows that some purchases by retailer are not for resale, must take reasonable steps to ensure sales are wholesale sales.
GIL 08-004	Scooters, boot walkers, heel pads
	Sales of scooters, boot walkers, and heel pads are not exempt therapeutic devices.
GIL 08-005	Merchandising services
	Retailer provided service of merchandising is not taxable.
GIL 08-006	Cosmetic medical equipment / therapeutic devices
	Products that are primarily used for cosmetic purposes are not exempt therapeutic or prosthetic devices even though they provisioned only by medical practitioners. This letter has been amended by GIL-08-006 amended.
GIL-08-006 amended	Cosmetic medical equipment / therapeutic devices
	Collegen gel used for cosmetic purposes is exempt from sales tax if furnished by a doctor as part of professional services provided to a patient.
GIL 08-007	For-profit day care providing food, plates, utensils
	Day care is providing a service and is the consumer of the food products and related accessories.
GIL 08-008	DVD production
	Labor cost of third-party must be included in retailer's purchase price even if separately stated on the customer's invoice.
GIL 08-009	Contractors / fixtures
	Discussion of factors considered in determining when tangible personal property becomes a non-taxable fixture to real property. Department will consider, among other things, how taxpayer treated the property on federal income tax return. Discussion of lump sum and time and material construction contracts.
GIL 08-010	Home study / school material
	Company that offers home study program and sold books and supplies is not selling a service. Therefore, sale of books and other goods to customer is taxable.
GIL 08-011	Hostess credits / transportation
	Credits and discounts distinguished. Credits given by direct marketer to hostess for holding a sales event at hostess' home are not allowed for purposes for calculating sales tax. Transportation charges are taxable because customers did not have any alterative but to use retailer's transportation services.
GIL 08-012	Propane tanks (refilled or empty) / prepaid phone cards
	Propane is exempt if sold for residential use. Retailer must take reasonable steps to ensure exempt sales. Discussion of taxability of customer supplied tanks and retailer supplied tanks. Distributor of prepaid phone cards is consumer of card stock and is not entitled to resale exemption. Retailer of taxable goods or service purchased with card is responsible for collecting tax, not the card distributor.
GIL 08-013	Mattresses / pillows as therapeutic devices
	Mattresses and pillows that are not specifically designed for therapeutic purposes are taxable even though they may be used for therapeutic purposes.
GIL 08-014	Surgical equipment
	Discussion of exempt surgical equipment.
GIL 08-015	Reporting excess sales tax paid
	Discussion of how to report on sales tax return excess tax collection.
GIL 08-016	Software updates, upgrades
	Upgrades of taxable software are taxable. Software to correct bugs in original taxable software is not taxable.
GIL 08-017	Federally funded coupon program
	Federal program offering consumers rebates for certain purchases is not deducted from sales price when computing sales tax.
GIL 08-018	Food supplements, soap, deodorant, products
	Supplements and other products are taxable.
GIL 08-019	Print material
	Discussion of taxability of print material and collection of local sales taxes.
GIL 08-020	Restocking fees, travel, training, rental of equipment
	A retailer who charges a restocking fee has not refunded the full purchase price and, therefore, is not entitled to a refund of any tax. Travel and training are not taxable. Rental of property is taxable.
GIL 08-021	Supplements, TENS, pads
	Dietary supplements are taxable. TENS are exempt therapeutic device.
GIL 08-022	Federally funded coupon program
	Federal program offering consumers rebates for certain purchases is not deducted from sales price when computing sales tax.
GIL 08-023	Purchase options on leases, insurance, late payment, documentation fees
	Purchase option at expiration of lease is taxable unless finance lease previously factored to a third-party. Insurance is taxable if not separable from lease. Late payment and documentation fee are inseparable and included in purchase price for sales tax calculation.
GIL-08-024	Alteration services
	Alteration services are not taxable if separable from sale of clothing.
GIL-08-025	Patient tracking / incentive system
	System for tracking patients and incentive program is a non-taxable service.
GIL-08-026	Medical implants.
	Screws and plates used to treat bone fractures qualify as a medical supplies exemption and may also be exempt if sold to charitable organizations or government entities.
GIL-08-027	Signage, crating, installation, transportation, city permits, subcontractors
	Sale of signage is taxable unless it becomes a fixture to real property or title passes prior to installation. Manufacturer's purchase of crating is exempt wholesale sale, but is a taxable sale to consumer. Installation is an exempt service. Transportation is generally exempt except for freight-in charges or if inseparable from sale of signs. City permits are not taxable if the permit is an obligation of owner. Repair work of subcontractor is discussed.
GIL-08-028	Nonresident directors subject to state income tax.
	Nonresident corporate directors who attended two-day board of directors' meeting in Colorado incurred state income tax liability based on number of days performing duties in Colorado.
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-08-030	Use tax on fabrication services
	Use tax does not include labor costs of Taxpayer or third-party fabricators who only provide services, but includes fabrication services of third-parties who also sell raw materials, even though the sale of such goods is in a separate contract.
GIL-08-031	Copying service
	Company that provides copies of hospital medical records to third-parties is selling taxable goods.
GIL-08-032	Medical Items
	Discussion of exemption for flu vaccine, urine test, and other medically-related items.
GIL-08-033	Condominium furnishings
	Developer who purchased and paid tax on furnishings for condominium units that it owned and later sold to fractional interest owners is liable for sales tax on such sale and may be entitled to refund of tax paid to suppliers for such furnishings. Developer liable for sales tax when it rents on a nightly basis condominiums to third-parties.
GIL-08-034	Internet Games/Energy drinks/Samples
	Internet gaming lessons are nontaxable services and nontaxable intangible personal property. Income earned from sources within Colorado are subject to income tax, but nexus issue not addressed. Energy drinks are generally nonexempt food supplements. Distribution of samples is not subject to sales tax, but distributor liable for use tax.
GIL-08-035	Hospital beds, wheelchairs
	General discussion of exemption for sale of hospital beds and wheelchairs.
GIL-08-036	Surgical Stapler and forceps
	Medical supplies exempt from sales and use tax if they leave with the patient but subject to tax if they are used and consumed by the physician. General nexus discussion.

2007
GIL 07-001	Credit for taxes paid to another state on leased vehicles
	Discussion of credit for taxes paid to another state on leases of motor vehicles if the legal incidence of tax falls on lessee, not lessor, even though lessor may collect the tax. Colorado does not require other state to give similar credit as a condition to receiving Colorado credit.
GIL 07-002	Energy drinks
	Discussion of energy drinks as exempt food or taxable food supplement. Drinks that do not qualify as food under the federal food stamp program are not exempt food.
GIL 07-003	Crime remediation services
	Crime remediation contract is non-taxable service.
GIL 07-004	Dark and lit fiber / fixtures
	Discussion of whether dark and lit fiber optic cable used for telecommunication qualifies as taxable telecommunications service and whether cable is a fixture or tangible personal property.
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 07-006	Gift card stock and bundled software
	A sale by a distributor of card stock is not an exempt wholesale because distributor is the consumer, not reseller, of card stock. Software bundled with card stock may be taxable if not separable from sale of card stock.
GIL 07-007	Discount / Free rental
	Retailer which provided non-taxable cable service and taxable rental of cable box cannot avoid tax by shifting price to non-taxable service.
GIL 07-008	Nexus of out-of-state distributor
	Discussion of nexus for out-of-state distributor .
GIL 07-009	Energy company leases
	Discussion of nexus of out-of-state company that leases property located in Colorado and whether property is exempt from tax.
GIL 07-010	Animal management software and property
	Discussion of taxability of products and services offered by retailer for animal management business.
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 07-013	Portable trailers, water / electrical / sewer satellite systems, transportation charges, repair parts
	Discussion of taxability of various portable products supplied for drilling sites, including satellite, sewer, water, electrical systems, repair services and repair parts.
GIL 07-014	Meal discounts
	Discussion of sales tax reporting requirements of two retailers which jointly offered discount food and entertainment program.
GIL 07-015	Wheelchairs, scooters
	Wheelchairs are exempt, but scooters and related accessories are taxable.
GIL 07-016	Consulting and project management services, credits for taxes paid another state
	Consulting and project management services not taxable if separable from sale of surveillance products. Retailer cannot claim credit for taxes incorrectly paid another state.
GIL 07-017	Call center services
	Call center services are non-taxable services.
GIL 07-018	Employment recruitment services
	Employment recruitment services are non-taxable services.
GIL 07-019	Warranty contracts for leased goods
	Contracts for service and maintenance of leased goods are not taxable if such contracts are in a separate contract from lease.
GIL 07-020	Installation / transportation
	Discussion of various aspects of retailer's sale and installation of product and transportation charges.
GIL 07-021	Sales tax refunds for completed transactions
	Buyer purchased taxable property then asked retailer to rebill the purchase to a third-party. Retailer is entitled to refund of sales tax for completed transactions only if retailer would have granted full refund to buyer even in absence of buyer's request to rebill transaction to a third-party.
GIL 07-022	Carbon dioxide / tanks
	Sale of carbon dioxide by supplier to retailer for soda fountain drinks is exempt. Lease of tanks for shipping carbon dioxide by supplier to retailer may be exempt.
GIL 07-023	Nexus
	Out-of-state distributor does not have nexus to Colorado.
GIL 07-024	Electricity / Research and Development
	Discussion of availability of exemptions for use of electricity, research and development, and statute of limitation for sales tax.
GIL 07-025	Medical equipment exemption
	External fixators and wires are exempt medical equipment.
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 07-027	Consumer surveys and service quality reports
	Discussion of criteria for determining whether consumer surveys and service quality reports are non-taxable services or sales of property discussed.
GIL 07-028	Exempt sales / requirements for documentation
	Retailer must ask to view the sales tax license, determine that license is active, and that buyer's statement that the purchase is for resale is reasonably consistent with the buyer's business.
GIL 07-029	Suggested Retail Price / Discounts / licensing re: multi-level marketing company
	Sales tax calculated on discount price to consumer and representatives, not on suggested retail price. Multi-level marketing company, not its representatives, is the retailer. Company ultimately liable for unpaid sales tax. Representatives do not need sales tax licenses.
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 does not have representatives, stores, 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 07-032	Drug test kits
	Kits qualified for exempt medical supply. Distributor may not have nexus. Consumer must pay use tax.
GIL 07-033	Tax calculation on price adjustments
	Distributor allowed to calculate sales tax on price later adjusted to reflect discount price of product sold as a sample as part of marketing effort with retailer.
GIL 07-034	Cholesterol and blood test kits
	Cholesterol and blood testing kits are not taxable.