Colorado Electronic Commerce Taxation

Statutes

• Colorado Revised Statutes § 24-79-101 banning the imposition of sales and use tax on Internet access services, no statutory or home rule jurisdiction may impose any tax, fee, or charge on direct charges for Internet access.
• Colorado Revised Statutes § 39-22-301.1 regarding when a corporation will be considered to be doing business in the state.
• Colorado Revised Statutes § 39-26-104(1)(c) Colorado imposes its sales/use tax on intrastate.
• Senate Bill 98-049 - state and local governments cannot impose sales taxes on access to or use of the Internet or online services.

• Vertex Inc. Tax Cybrary - Colorado