House Bill 10-1193 (Page 2 of 6) in pdf

(b) (I) The soliciting, either by direct representatives, indirect

representatives, manufacturers' agents, or by distribution of catalogues or

other advertising, or by use of any communication media, or by use of the

newspaper, radio, or television advertising media, or by any other means

whatsoever, of business from persons residing in this state and by reason

thereof receiving orders from, or selling or leasing tangible personal

property to, such persons residing in this state for use, consumption,

distribution, and storage for use or consumption in this state.

(II) C

1, 2010,

OMMENCING

ARCH

IF A RETAILER THAT DOES NOT

COLLECT

OLORADO SALES TAX IS PART OF A CONTROLLED GROUP OF

CORPORATIONS

AND THAT CONTROLLED GROUP HAS A COMPONENT MEMBER

THAT IS A RETAILER WITH PHYSICAL PRESENCE IN THIS STATE

THE RETAILER

THAT DOES NOT COLLECT

OLORADO SALES TAX IS PRESUMED TO BE DOING

. F

(II),

BUSINESS IN THIS STATE

OR PURPOSES OF THIS SUBPARAGRAPH

CONTROLLED GROUP OF CORPORATIONS

HAS THE SAME MEANING AS SET

1563 (a)

FORTH IN SECTION

OF THE FEDERAL

NTERNAL

EVENUE

ODE OF

1986",

AS AMENDED

AND

COMPONENT MEMBER

HAS THE SAME MEANING

1563 (b)

AS SET FORTH IN SECTION

OF THE FEDERAL

NTERNAL

EVENUE

1986",

. T

ODE OF

AS AMENDED

HIS PRESUMPTION MAY BE REBUTTED BY

PROOF THAT DURING THE CALENDAR YEAR IN QUESTION

THE COMPONENT

MEMBER THAT IS A RETAILER WITH PHYSICAL PRESENCE IN THIS STATE DID

NOT ENGAGE IN ANY CONSTITUTIONALLY SUFFICIENT SOLICITATION IN THIS

STATE ON BEHALF OF THE RETAILER THAT DOES NOT COLLECT

OLORADO

SALES TAX

(8) "Retailer" or "vendor" means a person doing a retail business

, known to the trade and public as such, and selling to the user

THIS STATE

or consumer, and not for resale.

SECTION 2. 39-21-112, Colorado Revised Statutes, is amended

BY THE ADDITION OF A NEW SUBSECTION to read:

39-21-112. Duties and powers of executive director. (3.5) (a) I

ANY RETAILER THAT DOES NOT COLLECT

OLORADO SALES TAX REFUSES

VOLUNTARILY TO FURNISH ANY OF THE INFORMATION SPECIFIED IN

(1)

SUBSECTION

OF THIS SECTION WHEN REQUESTED BY THE EXECUTIVE

DIRECTOR OF THE DEPARTMENT OF REVENUE OR HIS OR HER EMPLOYEE

AGENT

OR REPRESENTATIVE

THE EXECUTIVE DIRECTOR

BY SUBPOENA

ISSUED UNDER THE EXECUTIVE DIRECTOR

S HAND

MAY REQUIRE THE

PAGE 2-HOUSE BILL 10-1193

House Bill 10-1193 Page 2

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