Ordinance 1989-0981 - Laserfiche WebLink

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2-109, C.R.S. , if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the City evidencing that a local use tax has been paid or is required to be paid. (d) The amount subject to the Sales Tax shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, C.R.S. (e) All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the Sales Tax when such sales meet both of the following conditions: (i) The purchaser is a nonresident of or has his principal place of business outside the limits of the City; and ( ii) Such personal property is registered or required to be registered outside the limits of the City under the laws of the State of Colorado. (f) The Sales Tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule city and county, city, or town equal to or in excess of the Sales Tax. A credit shall be granted against the Sales Tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule city and county, city, or town. The amount of the credit shall not exceed the amount of the Sales Tax. (g) The Sales Tax shall not apply to the sale of food purchased with food stamps. For the pUrposes of this subsection (g) , "food" shall have the same meaning as provided in 7 U.S.C. section 2012(g), as such section now exists or is hereafter amended. (h) The Sales Tax shall not apply to the sale of food purchased with funds provided by the special supplemental food - 5 -