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  Code of Colorado Regulations Subtitles


Department:   200 Revenue
Agency:   201 Taxpayer Service Division - Tax Group
CCR Title:   1 CCR 201-5 SALES AND USE TAX - SPECIAL REGULATIONS FOR SPECIFIC BUSINESSES

Table of Contents
DEPARTMENT OF REVENUE
SPECIAL SALES/USE TAX REGULATIONS
SR-1 ADVERTISING AGENCIES
SR-2 (2002) AGRICULTURAL PRODUCERS
SR-3 AUTOMOBILE DEALERS, VEHICLES USED IN A MANNER THAT CONTINUES THE RIGHT TO THE RESALE EXEMPTION
SR-3.1 - 2001 AUTOMOBILE DEALERS AND SPECIAL EVENT VEHICLES
SR-4 AUTOMOTIVE REPAIRS
SR-5 BROADCASTING STATIONS AND OTHER MEDIA
SR-6 CEMETERIES
Special Regulation 7: Computer Software [Repealed 03/01/2010 per House Bill 10-1192]
SR 7.5 - 2002 COMPUTER SOFTWARE AND MAINTENANCE AGREEMENTS
SR-8 CONSIGNED MERCHANDISE SALES
SR-9 CONTAINERS
SR-10 - CONTRACTORS
SR-10.1 - 2002 PRIORITY - CREDIT FOR TAX PAID OTHER STATE
SR-11 COUPONS
SR-12 DENTAL LABORATORIES AND DENTISTS
SR-13 - EATING AND DRINKING ESTABLISHMENTS
SR-14 - FABRICATING, PRODUCING AND PROCESSING
SR-15 FEDERAL AREAS, SALES ON
SR-16 FIDUCIARIES
SR-17 FINANCIAL INSTITUTIONS
SR-18 - TRANSPORTATION CHARGES
SR-19 GAS AND ELECTRIC SERVICES
SR-20 GIFT CERTIFICATES
SR-21 GIFTS, PREMIUMS, AND PRIZES
SR-22 - HOTELS AND MOTELS
SR-23 ICE
SR-24 INITIAL USE OF PROPERTY
SR-25 INSURANCE COMPANIES
SR-26 JANITORIAL SERVICES
SR-27 LINEN SERVICES
SR-28 MAINTENANCE AND DECORATING SERVICES
SR-29 MANUFACTURERS AND PREFABRICATORS ACTING AS CONTRACTORS
SR-30 MODULAR OR SECTIONAL HOMES
SR-31 MORTICIANS
SR-32 NEWSPAPERS, MAGAZINES AND OTHER PUBLICATIONS
SR-33 OPTICAL SALES AND SERVICES
SR-34 PHOTOFINISHERS
SR-34.5 PHOTOGRAPHERS
SR-35 PRINTERS AND PRINTING
SR-36 PRIVATE CLUBS
SR-37 READY-MIX CONCRETE
SR-38 REPOSSESSED PROPERTY
SR-39 - SAND AND GRAVEL
SR-40 SERVICE ENTERPRISES
SR-41 – TOOLS, JIGS, DIES, PATTERNS, MOLDS, ETC.
SR-42 2002 UPHOLSTERERS
SR-43 PREPAID WIRELESS 911 SURCHARGE
Editor’s Notes