CO SB134

Transfers responsibility for collecting sales tax on motor vehicles sold at auction from the auctioneer to the county clerk or authorized county/city and county agent where the vehicle will be registered.

Creates an exception for auctioneers who are also licensed automobile dealers under Colorado law, allowing them to continue collecting sales tax directly.

Takes effect 90 days after final adjournment of the general assembly (August 7, 2013), subject to referendum petition provisions requiring voter approval if challenged.

Applies to motor vehicles sold at auction on or after the effective date.