Colorado statute
C.R.S. § 18-13-116 — Secondhand dealers - sales tax license - penalty.
Current through 2025 Regular Session
Part of Article 13: Miscellaneous Offenses, Colorado Revised Statutes.
Criminal charges under this statute
Full text of C.R.S. § 18-13-116
Statutory text current through the 2025 Regular Session. This is an officially sanctioned publication using the official text of the Colorado Revised Statutes; it is not the official statutes of the State of Colorado.
(1) Every secondhand dealer shall obtain a sales tax license as provided in section 39-26-103, C.R.S.; except that secondhand dealers and other persons operating at a flea market or similar facility shall not be required to obtain a sales tax license, but they shall be required to collect the sales tax and to remit the proceeds to the operator of the flea market or similar facility, as provided in this section. The operator shall obtain a sales tax license which is applicable to all sales occurring at the flea market or similar facility, shall collect the sales tax from each secondhand dealer operating therein who does not have his own sales tax license, and shall remit such proceeds as provided by law for the remittance of sales taxes. (2) Any person who violates any of the provisions of subsection (1) of this section commits a petty offense.
Official sources
Legal terms used in this section
Questions this section answers
Is secondhand dealers a felony or a misdemeanor in Colorado?
Secondhand dealers is a petty offense in Colorado under C.R.S. § 18-13-116.
Which Colorado statute covers secondhand dealers?
Secondhand dealers is governed by C.R.S. § 18-13-116 (Secondhand dealers - sales tax license - penalty).
This reference is informational and is not legal advice.