{"data":{"id":"us-co/c.r.s.-29-2-101","jurisdiction":"us-co","citation":"C.R.S. § 29-2-101","heading":"Legislative declaration.","body":"The general assembly hereby declares that the imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state affects the flow of commerce within this state and the welfare of the people of this state. The purpose of the general assembly in the enactment of this article is to provide a higher degree of uniformity in any sales taxes imposed by such entities.","path":["Title 29 - GOVERNMENT - LOCAL","Article 2 - County and Municipal Sales or Use Tax","Part 1 - GENERAL PROVISIONS"],"source_url":"https://olls.info/crs/crs2026-title-29.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"d9bfda0388c9ed991a4ad828d8e388260fc5a00423dc3b5f58097173238bfa8a","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-29-1-1705","next":"us-co/c.r.s.-29-2-102"},"notice":"GroundRules: Original legal text. Not legal advice."}