Chapter 25 - CHAPTER 25 COLORADO STATE AND LOCAL TAXATION OF THE CONSTRUCTION INDUSTRY

• Jurisdiction: Colorado

Chapter 25 COLORADO STATE AND LOCAL TAXATION OF THE CONSTRUCTION INDUSTRY

Mark Kozik, Esq.
Bruce M. Nelson, M.A., CPA

SYNOPSIS

§ 25.1 INTRODUCTION

§ 25.2 STATE AND LOCAL SALES AND USE TAXES

§ 25.2.1-What Is Sales Tax?
§ 25.2.2-What Is Use Tax?
§ 25.2.3-Which Jurisdictions Impose Sales or Use Tax?
§ 25.2.4-Which Sales Are Taxable?
§ 25.2.5-Which Services Are Taxable?
§ 25.2.6-What Constitutes a Taxable Use?
§ 25.2.7-How Is Sales Tax Paid?
§ 25.2.8-How Is Use Tax Paid?
§ 25.2.9-How Do the State Sales and Use Taxes Apply to the Construction Industry?
§ 25.2.10-Exemptions from State Sales and Use Taxes
§ 25.2.11-Special Issues Involving State-Administered Local Sales and Use Taxes
§ 25.2.12-Special Issues Involving Home Rule Cities

§ 25.3 PROPERTY TAX

§ 25.3.1-General Description of Property Tax
§ 25.3.2-Determination of Value
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