{"data":{"id":"us-co/c.r.s.-29-2-202","jurisdiction":"us-co","citation":"C.R.S. § 29-2-202","heading":"Applicability.","body":"(1) Except as provided in sections 29-2-209 and 29-2-211, this part 2 applies to:\n\n(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\n\n(b) (I) The county lodging tax imposed pursuant to section 30-11-107.5;\n\n(II) The marketing and promotion tax imposed pursuant to section 29-25-112 (1)(a);\n\n(III) The visitor benefit tax imposed pursuant to section 43-4-605 (1)(i.5);\n\n(IV) The prepaid wireless 911 charge imposed pursuant to section 29-11-102.5;\n\n(V) The prepaid telephone disability access charge imposed pursuant to section 40-17-104; and\n\n(VI) The prepaid wireless 988 charge imposed pursuant to section 27-64-103 (4)(b).\n\n(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.","path":["Title 29 - GOVERNMENT - LOCAL","Article 2 - County and Municipal Sales or Use Tax","Part 2 - DEPARTMENT OF REVENUE COLLECTION, ADMINISTRATION, ENFORCEMENT, AND DISTRIBUTION OF LOCAL GOVERNMENT SALES OR USE TAX"],"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":"e7f3932e1af04d1c64021b44520d6346ff0e36a1eac88361f7fd7c2aca7a488a","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-29-2-201","next":"us-co/c.r.s.-29-2-203"},"notice":"GroundRules: Original legal text. Not legal advice."}