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1) State consumer use tax

Author

Sobetski, Greg

Series

Issue brief volume 16-05

Pub. Date

2016.

2) Consumer use tax and changes from house bill 10-1193

Author

Sigalla, Fiona

Series

Issue brief volume 11-02

Pub. Date

2011.

3) Sales tax on services

Author

Sigalla, Fiona

Pub. Date

2010.

Description

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This memorandum provides information about the sales tax treatment of services in other states. It also includes information on services that currently exempt from the state sales tax exemptions, and would be subject to tax under House Bills 10-1189 through 10-1195.

4) Road usage charge programs

Author

Ruedebusch, Katie

Series

Issue brief volume 19-14

Pub. Date

2019.

Description

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This issue brief provides background information on road usage charges, along with information on road usage charge programs in Colorado and other states, and highlights trends and future policy considerations.

5) Local government sales and use taxes

Author

Sobetski, Greg

Series

Issue brief volume 17-26

Pub. Date

2017.

Description

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In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts. Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators. This issue brief summarizes information on how local government sales and use taxes are assessed and administered.