LEG00177

• Bill Number: SB04-235
• Year: 2004
• Title: Concerning the creation of a republican river water conservation district
• Legislation - Doc Type: Other CWCB Related Bills - Passed

Ch. 390

Water and Irrigation

1913

(A) THE PURCHASER DOES NOT RESIDE IN THE DISTRICT OR THE PURCHASER'S
PRINCIPAL PLACE OF BUSINESS IS OUTSIDE THE DISTRICT; AND

(B) THE PERSONAL PROPERTY IS REGISTERED OR REQUIRED TO BE REGISTERED
OUTSIDE THE GEOGRAPHICAL BOUNDARIES OF THE DISTRIcr UNDER lHE LAWS OF THIS
STATE.

(d) THE SALES AND USE TAX IMPOSED PURSUANT TO PARAGRAPH (a) OF THIS
SUBSECTION (I) IS IN ADDlTlON TO ANY OTHER SALES AND USE TAX IMPOSED
PURSUANT TO LAW AND IS EXEMPT FROM THE LIMITATION IMPOSED BY SECTION
29-2-108 (I),C.R.S.

(2) (a) THE COLLECTION, ADMINISTRATION, AND ENFORCEMENT OFTHE SALES AND
USETAX SHALL BE PERFORMED BY THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF
REVENUE INTHE SAME MANNER AS THAT FOR THE COLLECTION. ADMINISTRA nON, AND
ENFORCEMENT OF THE STATE SALES AND USE TAX IMPOSED PURSUANT TO ARTICLE 26
OFTITLE39,C.R.S., INCLUDING, WITHOUT LIMITATION, THE RETENTION BY A VENDOR
OF THE PERCENTAGE OF THE AMOUNT REMITTED TO COVER THE VENDOR'S EXPENSE
IN THE COLLECTION AND REMlTT ANCE OF THE SALES TAX AS PROVIDED IN SECTION
39-26-105, C.R.S. THE EXECUTIVE DIRECTOR SHALL MAKE MONTHLY DISTRIBUTIONS
OF SALES TAX COLLECTIONS TO THE DISTRICT. THE DISTRICT SHALL PAY THE NET
INCREMENTAL COST INCURRED BY THE DEPARTMENT IN THE ADMINISTRATION AND
COLLECTION OF THE SALES AND USE TAX.

(b) (I) A QUALlFlED PURCHASERMA Y PROVIDE A DIRECT PA YMENTPERMITNUMBER
ISSUED PURSUANT TO SECTION 39-26-103.5, c.R.S., TO ANY VENDOR OR RETAILER
THAT IS LIABLE AND RESPONSIBLE FOR COLLECTING AND REMITIING ANY SALES TAX
LEVIED ON ANY SALE MADE TO THE QUALIFIED PURCHASER PURSUANT TO THE
PROVISIONS OF THIS SECTION. A VENDOR OR RETAILER THAT HAS RECEIVED A DIRECT
PAYMENT PERMIT NUMBER IN GOOD FAITH FROM A QUALIFIED PURCHASER SHALL NOT
BE LIABLE OR RESPONSIBLE FOR COLLECTION AND REMITI ANCE OF ANY SALES TAX
IMPOSED ON THE SALE THAT IS PAID FOR DIRECTLY PROM THE QUALIFIED PURCHASER'S
FUNDS AND NOT THE PERSONAL FUNDS OF ANY INDIVIDUAL.

(II) A QUALlFIED PURCHASER THAT PROVIDES ADlRECTPAYMENT PERMIT NUMBER
TO A VENDOR OR RETAILER SHALL BE LIABLE AND RESPONSIBLE FOR THEAMOUNT OF
SALES TAX LEVIED ON ANY SALE MADE TO THE QUALIFIED PURCHASER PURSUANT TO
THIS SECTION IN THE SAME MANNER AS LIABILITY WOULD BE IMPOSED ON A QUALIFIED
PURCHASER FOR STATE SALES TAX PURSUANT TO SECTION 39-26-t05 (3), C.R.S.

- - - - - - - - ---- - - -- ----- -- ---------~-_.---
--(Cf(f)ThEBOARD SHALL -DESIGNATE A FINANCIAL OFFICER WHO SHALL
COORDINATE WITH THE DEPARTMENT OF REVENUE REGARDING THE COLLECTION OF
A SALES AND USE TAX. THIS COORDINA nON SHALL INCLUDE, BUT NOT BE LIMITED TO,
THE FINANCIAL OFFICER IDENTIFYING THOSE BUSINESSES ELIGIBLE TO COLLECT THE
SALES AND USE TAX AND ANY OTHER ADMINISTRATIVE DETAILS IDENTIFIED BY THE
DEPARTMENT.

(II) ANY SALES AND USE TAX AUTHORIZED PURSUANT TO THIS ARTICLE SHALL
BECOME EFFECTIVE ON JULY 1 FOLLOWING THE ELECTORS' APPROVAL OF THE TAX.

(3) THE DISTRICT SHALL USE THE REVENUES GENERA TED FROM THE SALES AND USE