Colorado Secondhand Dealer

Title 18. Criminal Code (Refs & Annos)
Article 13. Miscellaneous Offenses (Refs & Annos)
§ 18-13-116. Sales tax license
(1) Every secondhand dealer shall obtain a sales tax license as provided in section 39-26-103, C.R.S.; except that secondhand dealers and other persons operating at a flea market or similar facility shall not be required to obtain a sales tax license, but they shall be required to collect the sales tax and to remit the proceeds to the operator of the flea market or similar facility, as provided in this section. The operator shall obtain a sales tax license which is applicable to all sales occurring at the flea market or similar facility, shall collect the sales tax from each secondhand dealer operating therein who does not have his own sales tax license, and shall remit such proceeds as provided by law for the remittance of sales taxes.
(2) Any person who violates any of the provisions of subsection (1) of this section commits a class 3 misdemeanor.

Title 18. Criminal Code (Refs & Annos)
Article 13. Miscellaneous Offenses (Refs & Annos)
§ 18-13-117. Record of sales
(1) 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 and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under part 1 of article 26 of title 39, C.R.S. 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, 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 duly authorized agent, or any peace officer.
(2) Any person who violates any of the provisions of subsection (1) of this section commits a class 3 misdemeanor.

Title 18. Criminal Code (Refs & Annos)
Article 13. Miscellaneous Offenses (Refs & Annos)
§ 18-13-118. Regulation of secondhand dealers

Any city, municipality, city and county, or county may enact ordinances or resolutions regulating secondhand dealers, including license requirements and assessment of fees to cover costs of administration and enforcement of such regulation; however, such ordinances may not be less stringent than the provisions of sections 18-13-114 to 18-13-117.

Cite as Colo. Rev. Stat. Ann. § § 18-13-116- 18-13-118