House Bill 10-1193

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NOTE: This bill has been prepared for the signature of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
HOUSE BILL 10-1193
BY REPRESENTATIVE(S) Pommer, Benefield, Hullinghorst, Judd,
Labuda, Merrifield, Frangas, Kagan, Ryden, Schafer S.;
also SENATOR(S) Heath.
C
ONCERNING THE COLLECTION OF SALES AND USE TAXES ON SALES MADE BY
-
-
,
OUT
OF
STATE RETAILERS
AND MAKING AN APPROPRIATION
.
THEREFOR
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. 39-26-102 (3) (b) and (8), Colorado Revised Statutes,
are amended to read:
39-26-102. Definitions. As used in this article, unless the context
otherwise requires:
(3) "Doing business in this state" means the selling, leasing, or
delivering in this state, or any activity in this state in connection with the
selling, leasing, or delivering in this state, of tangible personal property by
a retail sale as defined in this section, for use, storage, distribution, or
consumption within this state. This term includes, but shall not be limited
to, the following acts or methods of transacting business:
________
Capital letters indicate new material added to existing statutes; dashes through words indicate
deletions from existing statutes and such material not part of act.

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