House Bill 10-1193 (Page 3 of 6) in pdf

ATTENDANCE OF THE RETAILER AND THE PRODUCTION BY HIM OR HER OF

ANY OF THE FOREGOING INFORMATION IN THE RETAILER

S POSSESSION AND

MAY ADMINISTER AN OATH TO HIM OR HER AND TAKE HIS OR HER

. I

TESTIMONY

F THE RETAILER FAILS OR REFUSES TO RESPOND TO SAID

SUBPOENA AND GIVE TESTIMONY

THE EXECUTIVE DIRECTOR MAY APPLY TO

ANY JUDGE OF THE DISTRICT COURT OF THE STATE OF

OLORADO TO

ENFORCE SUCH SUBPOENA BY ANY APPROPRIATE ORDER

INCLUDING

APPROPRIATE

AN ATTACHMENT AGAINST THE RETAILER AS FOR CONTEMPT

AND UPON HEARING

SAID JUDGE HAS

FOR THE PURPOSE OF ENFORCING

OBEDIENCE TO THE REQUIREMENTS OF SAID SUBPOENA

POWER TO MAKE

SUCH ORDER AS

IN HIS OR HER DISCRETION

HE OR SHE DEEMS CONSISTENT

WITH THE LAW FOR PUNISHMENT OF CONTEMPTS

(b) F

(3.5), "

OR PURPOSES OF THIS SUBSECTION

RETAILER

SHALL

39-26-102 (8).

HAVE THE SAME MEANING AS SET FORTH IN SECTION

ACH RETAILER THAT DOES NOT COLLECT

OLORADO SALES

TAX SHALL NOTIFY

OLORADO PURCHASERS THAT SALES OR USE TAX IS DUE

ON CERTAIN PURCHASES MADE FROM THE RETAILER AND THAT THE STATE OF

OLORADO REQUIRES THE PURCHASER TO FILE A SALES OR USE TAX RETURN

(II) F

AILURE TO PROVIDE THE NOTICE REQUIRED IN SUBPARAGRAPH

(I)

(c)

OF THIS PARAGRAPH

SHALL SUBJECT THE RETAILER TO A PENALTY OF

FIVE DOLLARS FOR EACH SUCH FAILURE

UNLESS THE RETAILER SHOWS

REASONABLE CAUSE FOR SUCH FAILURE

(d) (I) (A) E

ACH RETAILER THAT DOES NOT COLLECT

OLORADO

SALES TAX SHALL SEND NOTIFICATION TO ALL

OLORADO PURCHASERS BY

ANUARY

OF EACH YEAR SHOWING SUCH INFORMATION AS THE

OLORADO DEPARTMENT OF REVENUE SHALL REQUIRE BY RULE AND THE

TOTAL AMOUNT PAID BY THE PURCHASER FOR

OLORADO PURCHASES MADE

. S

FROM THE RETAILER IN THE PREVIOUS CALENDAR YEAR

UCH NOTIFICATION

SHALL INCLUDE

IF AVAILABLE

THE DATES OF PURCHASES

THE AMOUNTS OF

EACH PURCHASE

AND THE CATEGORY OF THE PURCHASE

INCLUDING

KNOWN BY THE RETAILER

WHETHER THE PURCHASE IS EXEMPT OR NOT

. T

EXEMPT FROM TAXATION

HE NOTIFICATION SHALL STATE THAT THE STATE

OLORADO REQUIRES A SALES OR USE TAX RETURN TO BE FILED AND

SALES OR USE TAX PAID ON CERTAIN

OLORADO PURCHASES MADE BY THE

PURCHASER FROM THE RETAILER

PAGE 3-HOUSE BILL 10-1193

House Bill 10-1193 Page 3

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