Colorado statute
C.R.S. § 18-13-117 — Sales at nonpermanent locations - secondhand dealers - record of sales - penalty.
Current through 2025 Regular Session
Part of Article 13: Miscellaneous Offenses, Colorado Revised Statutes.
Criminal charges under this statute
Full text of C.R.S. § 18-13-117
Statutory text current through the 2025 Regular Session. This is an officially sanctioned publication using the official text of the Colorado Revised Statutes; it is not the official statutes of the State of Colorado.
(1) (a) Every secondhand dealer or any person who is a dealer of new goods who is a retailer and sells such goods at a flea market or similar facility or any nonpermanent location shall keep and preserve suitable records of sales made by him or her and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he or she is liable under part 1 of article 26 of title 39. It is the duty of every such person to keep and preserve for a period of three years all invoices of goods and merchandise purchased for resale, including a store credit, gift card, or merchandise card, and all such books, invoices, and other records shall be open for examination at any time by the executive director of the department of revenue, his or her duly authorized agent, or any peace officer. (b) Every secondhand dealer or any person who is a dealer of new goods who is a retailer and sells such goods at a flea market or similar facility or any nonpermanent location shall record the purchase of a store credit, gift card, or merchandise card for resale in a register, as described in section 18-16-105, that is accessible to law enforcement. (2) (a) Any person who violates any of the provisions of subsection (1)(a) of this section commits a petty offense. (b) Any person who violates the provisions of subsection (1)(b) of this section commits a petty offense if the value of the store credit, gift card, or merchandise card is thirty dollars or greater or if the value of store credits, gift cards, or merchandise cards purchased in one transaction is thirty dollars or greater. Any other violation of the provisions of subsection (1)(b) of this section is a petty offense.
Official sources
Legal terms used in this section
Questions this section answers
Is sales at nonpermanent locations a felony or a misdemeanor in Colorado?
Sales at nonpermanent locations is a petty offense in Colorado under C.R.S. § 18-13-117.
Which Colorado statute covers sales at nonpermanent locations?
Sales at nonpermanent locations is governed by C.R.S. § 18-13-117 (Sales at nonpermanent locations - secondhand dealers - record of sales - penalty).
This reference is informational and is not legal advice.