License
| Number | Title and Description |
| GIL 07-014 | Meal discounts |
| Discussion of sales tax reporting requirements of two retailers which jointly offered discount food and entertainment program. | |
| 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 is retailer, not its representatives. Company ultimately liable for unpaid sales tax. Representatives do not need sales tax licenses. | |
| 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-09-026 | Agent's responsibility for tax returns and remittance / income tax for industrial banks |
| 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. | |
| 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 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. |