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Non-Reimbursable Application - CWCB Construction Fund <br />Form Revised August 2004 <br />and others, to assist the State of Colorado to cariy out the state's duty to comply with the limitarions <br />and duties imposed upon the state by the Republican River Compact, is hereby declared to be a <br />matter of general benefit to the public welfare, and such that a tax for said purposes may be properly <br />ixnposed, in the opinion of the general assembly. <br />37-50-110. Levy and collection of unifortn sales and use Tax <br />(1)(a) In addition to other means of providing revenue for the district, the board of directors, <br />in the name of the district, has the power to levy and collect a uniform sales and use tax throughout <br />the entire geographical area of the district, not withstanding any provision of Tide 29, Article 2, <br />C.R.S., and upon the approval of the eligible electors in the district at an elecrion held in accordance <br />with secrion 20 of arricle X of the state constiturion and articles 1 to 13 of title 1, C.RS. <br />(b) Such uniform sales tax rate shall not exceed one percent upon every transaction or other <br />incident with respect to which a sales and use tax is levied by the state pursuant to the provision of <br />Article 26 of Title 39, C.R.S. <br />(c) The sales and use tax imposed pursuant to paragraph (a) of this subsection (1) shall also <br />be levied on the following sales and purchases: <br />(� Purchases of machinery or machine tools that axe otherwise exempt pursuant to section <br />39-26-114(11), C.R.S., to the extent that such sales and purchases are subject to the sales tax levied by <br />the regional transportation district pursuant to section 29-2-105(1)(d); <br />(I� Sales of low-emitting motor vehicles, power sources or parts used for converting such <br />power sources as specified in section 39-26-114(22), C.R.S.; and <br />(IIn Vending machine sales of food that are otherwise exempt pursuant to section 39-26- <br />114(7.5), C.R.S. <br />(d) The sales and use tax imposed pursuant to paxagraph (a) of this subsection (1) shall not <br />be levied on: <br />(� The sale of tangible personal property delivered by a retailer, a retailer's agent, or to a <br />common carrier for delivery to a destination outside the district; and <br />(I� The sale of tangible personal property on which a specific ownership tax has been paid <br />or is payable when such sale meets the following conditions: <br />(A) The purchaser does not reside in the district or the purchaser's principal place of <br />business is outside the district; and <br />(B) The personal praperty is registered or required to be registered outside the geographical <br />boundaries of the district under the laws of this state. <br />(e) The sales and use t� imposed pursuant to paragraph (a) of this subsection (1) is in <br />addition to any other sales and use tax imposed pursuant to law and is exempt from the limitation <br />imposed by section 29-2-108(1). <br />