# C.R.S. § 39-26-105.4: 39-26-105.4. Remittance of tax - determination of address - dealer held harmless

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.4

## Section

- **Citation:** C.R.S. § 39-26-105.4
- **Heading:** 39-26-105.4. Remittance of tax - determination of address - dealer held harmless
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 39 / Article 26 / Part 1 / Section 39-26-105.4

## Text

39-26-105.4. Remittance of tax - determination of address - dealer held harmless. (1) [Editor's note: This version of the introductory portion to subsection (1) is effective until July 1, 2025.] Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section 42-6-139, C.R.S., was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section 29-2-106, C.R.S., if the dealer:

(1) [Editor's note: This version of the introductory portion to subsection (1) is effective July 1, 2025.] Any licensed motor vehicle dealer that collects and remits tax to the department of revenue as specified in this part 1 for any sale of a motor vehicle shall be held harmless for any tax, charge, or fee liability to any taxing jurisdiction that the dealer proves was not collected solely because an address that does not meet the requirements of section 42-6-139 was provided by the purchaser for purposes of calculating the amounts of tax either due on the sale and purchase of such vehicle pursuant to this part 1 or section 29-2-211, if the dealer:

(a) Informs the purchaser of a motor vehicle of the key requirements of motor vehicle titling and registration as specified in sections 42-3-103 (4)(a), 42-6-134, 42-6-139, and 42-6-140, C.R.S.; and

(b) Obtains an affidavit signed by the purchaser stating that the purchaser's address is true and correct.

## Nearby sections

- [C.R.S. § 39-26-101 39-26-101. Short title](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-101.md)
- [C.R.S. § 39-26-102 39-26-102. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-102.md)
- [C.R.S. § 39-26-102.5 39-26-102.5. Change of references from "Internal Revenue Code of 1954" to "Internal Revenue C](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-102.5.md)
- [C.R.S. § 39-26-103 39-26-103. Licenses - fee - revocation - definition](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-103.md)
- [C.R.S. § 39-26-103.5 39-26-103.5. Qualified purchaser - direct payment permit number - qualifications](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-103.5.md)
- [C.R.S. § 39-26-104 39-26-104. Property and services taxed - definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-104.md)
- [C.R.S. § 39-26-105 39-26-105. Vendor liable for tax - definitions - repeal](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.md)
- [C.R.S. § 39-26-105.2 39-26-105.2. Remittance of tax - GIS - vendor held harmless - requirements of GIS database -](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.2.md)
- [C.R.S. § 39-26-105.3 39-26-105.3. Remittance of tax - electronic database - vendor held harmless - repeal](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.3.md)
- [C.R.S. § 39-26-105.4 39-26-105.4. Remittance of tax - determination of address - dealer held harmless](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.4.md)
- [C.R.S. § 39-26-105.5 39-26-105.5. Remittance of sales taxes - electronic funds transfers](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.5.md)
- [C.R.S. § 39-26-106 39-26-106. Schedule of sales tax](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-106.md)
- [C.R.S. § 39-26-107 39-26-107. Rules and regulations](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-107.md)
- [C.R.S. § 39-26-108 39-26-108. Tax cannot be absorbed](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-108.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A26_P1_S39-26-105.4. Check the current official text before relying on it. Not legal advice.