{"data":{"id":"us-co/c.r.s.-39-26-105.5","jurisdiction":"us-co","citation":"C.R.S. § 39-26-105.5","heading":"Remittance of sales taxes - electronic funds transfers.","body":"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.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 1 - SALES TAX"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"bc6b9a5207ca0bd0ff8db31737ae1673982a2cbac3792039b6371f2216adce9f","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-105.4","next":"us-co/c.r.s.-39-26-106"},"notice":"GroundRules: Original legal text. Not legal advice."}