Colo. Rev. Stat. § 39-26-108

Current through Chapter 519 of the 2024 Legislative Session and Chapter 2 of the 2024 First Extraordinary Session

Section 39-26-108 - Tax cannot be absorbed

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this part 1 will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or if added that it or any part thereof will be refunded. Any person violating any of the provisions of sections 39-26-105 to 39-26-113 commits a class 2 misdemeanor.

C.R.S. § 39-26-108

Amended by 2021 Ch. 462, § 695, eff. 3/1/2022.

L. 35: p. 1007, § 5. CSA: C. 144, § 8. L. 37: p. 1083, § 1. CRS 53: § 138-6-8. C.R.S. 1963: § 138-5-8. L. 2021: Entire section amended, (SB 21-271), ch. 3296, p. 3296, § 695, effective 3/1/2022.

Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.

2021 Ch. 462, was passed without a safety clause. See Colo. Const. art. V, § 1(3).