§ 36-290. General provisions and exemptions from taxation.

(a)

For the purpose of collection, administration and enforcement of this division by the executive director of revenue, the provisions of C.R.S. §§ 39-26-114 and 39-26-203, as amended, shall be deemed applicable and incorporated into this division.

(b)

The amount subject to tax under this division shall not include the state sales tax imposed by C.R.S. § 39-26-101 et seq.

(c)

For the purpose of this division, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the town or to an authorized carrier for delivery to a destination outside the limits of the town.

(d)

The gross receipts from sales shall include delivery charges, when such charges are subject to the state sales tax imposed by C.R.S. § 39-26-101 et seq., regardless of the places to which delivery is made.

(e)

In the event a retailer has no permanent place of business, the place at which the retail sales are consummated for the purpose of this sales tax shall be determined by the provisions of C.R.S. § 39-26-101 et seq.

(f)

All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the town sales tax when such sales meet both of the following conditions:

(1)

The purchaser is a nonresident of, or has its principal place of business outside the town; and,

(2)

Such personal property is registered or required to be registered outside the limits of the town under applicable laws of the state.

(Ord. No. 257, § 5, 2-15-1983)