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Such personal property is registered or required to be registered <br />outside the limits of the city under the laws of the state. <br /> <br /> C. SALES TAX PAID TO ANOTHER CITY: The sale of tangible <br />personal property at retail or the furnishing of services if the transaction was <br />previously subjected to a sales or use tax lawfully imposed on the purchaser or <br />user by another statutory or home rule city or town, or city and county, equal to or <br />in excess of the sales tax. A credit shall be granted against the sales tax with <br />respect to such transaction equal in amount to the lawfully imposed local sales tax <br />previously paid by the purchaser to such other statutory or home rule city or town, <br />or city and county. The amount of the credit shall not exceed the amount of the <br />sales tax required to be paid pursuant to this Chapter. <br /> <br />D. FOOD: <br /> <br />The sale of food purchased with food stamps. For the purposes of <br />this subsection, "food" shall have the same meaning as provided in <br />7 U.S.C. 2012(g), as such section now exists or is hereafter <br />amended. <br /> <br />The sale of food purchased with funds provided by the special <br />supplemental food program for women, infants, and children <br />authorized by 42 U.S.C. 1786. For the purposes of this subsection, <br />"food" shall have the same meaning as provided in 42 U.S.C. <br />1786, as such section now exists or is hereafter amended. <br /> <br /> E. GOVERNMENT, RELIGIOUS & CHARITABLE: All sales to <br />the United States government, or the state of Colorado, or its institutions, or its <br />political subdivisions in their governmental capacities only, or sales to religious or <br />charitable corporations in the conduct of their regular religious or charitable <br />functions. <br /> <br />Sec. 3.20.230. Credit sales. <br /> <br /> Whenever tangible personal property is sold under a conditional sales <br />contract or lease-purchase agreement whereby the retailer retains title as security <br />for all or part of the purchase price or whenever the retailer takes a purchase <br />money security interest on such tangible personal property to secure all or part of <br />the purchase price, the total tax based on the total purchase price shall become <br />immediately due and payable. This tax shall be charged and collected by the <br />retailer. No refund or credit shall be allowed to either party to the transaction in <br />case of repossession. <br /> <br />Sec. 3.20.240. Sales tax license. <br /> <br />15 <br /> <br /> <br />