CO HB1312

Corrects statutory cross-references in four Colorado sales tax statutes (CRS 29-2-106, 30-20-604.5, 32-9-119, and 32-13-110) that establish qualified purchaser liability for sales tax, changing references from section 39-26-105 (3) to section 39-26-105 (5).

Amends the definition of "auction sale" in CRS 39-26-102 (1.3) by changing a reference from subsection (11) to subsection (10) to correct a numbering anachronism.

Repeals CRS 39-26-105 (5)(b), which required the Department of Revenue to maintain and provide qualified purchasers with an electronic list of remote sellers and their Colorado account numbers for tax remittance purposes.

Repeals expired provisions in CRS 39-26-724 related to solar thermal system components, including a tax exemption that applied only to state fiscal years 2009-10 through 2016-17 and related definitions that are no longer operative.

Takes effect 90 days after final adjournment of the general assembly, unless subject to a referendum petition.