{"data":{"id":"us-co/c.r.s.-39-26-204.5","jurisdiction":"us-co","citation":"C.R.S. § 39-26-204.5","heading":"Remittance of tax - electronic database - retailer held harmless.","body":"(1) Repealed.\n\n(2) The provisions of section 39-26-105.2 allowing vendors to be held harmless for collecting the incorrect amount of tax due on a purchase when using the data contained in the GIS database, or using data from a third-party database that is verified to use the most recent information provided by the GIS database, to determine the jurisdictions to which tax is owed applies to any retailer doing business in this state and making sales of tangible personal property for storage, use, or consumption in the state that collects and remits use tax to the department of revenue as provided by law.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 2 - USE 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":"b228d809e04ac1a9f874f24065cda21f3d4d87cb1aaa7c37428276af0cb5fc86","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-204","next":"us-co/c.r.s.-39-26-204.6"},"notice":"GroundRules: Original legal text. Not legal advice."}