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Colorado · Through Colorado Revised Statutes 2026

C.R.S. § 39-26-105.5: Remittance of sales taxes - electronic funds transfers.

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Where this section sits in the code
  1. Title 39 - Taxation
  2. Article 26 - Sales and Use Tax
  3. Part 1 - SALES TAX

As specified in section 39-22-119.5, a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive director of the department of revenue.

Collected 2026-09-14T18:37:45Z. Source file · JSON

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