C.R.S. § 29-2-202: Applicability.

(1) Except as provided in sections 29-2-209 and 29-2-211, this part 2 applies to:

(a) Sales or use tax imposed by statutory local governments, special districts, or requesting home rule jurisdictions that are collected, administered, enforced, and distributed by the department; and

(b) (I) The county lodging tax imposed pursuant to section 30-11-107.5;

(II) The marketing and promotion tax imposed pursuant to section 29-25-112 (1)(a);

(III) The visitor benefit tax imposed pursuant to section 43-4-605 (1)(i.5);

(IV) The prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;

(V) The prepaid telephone disability access charge imposed pursuant to section 40-17-104; and

(VI) The prepaid wireless 988 charge imposed pursuant to section 27-64-103 (4)(b).

(2) Except where specifically provided, and except for a home rule jurisdiction's participation in resolving disputes as described in section 29-2-208 (2) and (3), nothing in this part 2 applies to, affects, or limits the powers of home rule jurisdictions to impose, administer, or enforce their local sales or use tax.