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I. MACHINERY AND MACHINE TOOLS: The sales tax is <br />imposed upon the amount paid for purchases of machinery or machine tools, or <br />parts thereof, in excess of five hundred dollars to be used in Colorado directly and <br />predominantly in manufacturing tangible personal property, for sale or profit. <br /> <br /> J. FOOD: The sales tax is imposed upon the amount paid for all <br />sales and purchases of food as defined in Section 3.20.020.B. 12. <br /> <br /> K. VENDING MACHINES: The sales tax is imposed upon the <br />purchase price paid or charged upon all vending machine sales and purchases of <br />tangible personal property at retail. The sales tax shall be collected and remitted <br />by the vending machine operator or owner for the retail sale of tangible personal <br />property. However, because of the difficulty in collecting the tax upon each retail <br />sale, the tax shall be calculated upon the gross retail price of the items or articles <br />of tangible personal property that are sold in the coin-operated vending machine <br />or device. The sales tax may be included in the retail price of the individual item <br />sold at retail through the machine. <br /> <br /> L. FARM EQUIPMENT: The sales tax is imposed upon the sales and <br />purchases of farm equipment and farm equipment under lease or contract. <br /> <br /> M. LOW-EMITTING VEHICLES, POWER SOURCES, AND <br />PARTS: The sales tax is imposed upon the sales of low-emitting motor vehicles, <br />power sources, or parts used for converting such power sources. <br /> <br />Sec. 3.20.220. Exemptions. <br /> <br /> The transactions set forth in this section are exempt from the imposition of <br />city sales tax. The burden of proving that any taxpayer is exempt from collecting <br />or paying sales tax shall be on the taxpayer: <br /> <br /> A. CONSTRUCTION MATERIALS: The sale of construction and <br />building materials, if such materials are picked up by the purchaser and if the <br />purchaser of such materials presents to the retailer a building permit or other <br />documentation acceptable to the city evidencing that a local use tax has been paid <br />or is required to be paid. <br /> <br /> B. AUTOMOTIVE VEHICLES: Automotive vehicles, or any other <br />personal property for which a specific ownership tax has been paid or is payable <br />when such sales meet both of the following conditions: <br /> <br />The purchaser is a nonresident of or has his principal place of <br />business outside the limits of the city; and <br /> <br />14 <br /> <br /> <br />