(A) There is hereby levied and there shall be collected and paid a sales tax in the amount as in this subchapter provided, upon the sale at retail of tangible personal property and furnishing of certain services, as provided in C.R.S. § 39-26-104, as amended.
(B) The amount subject to tax shall not include the amount of any sales or use tax imposed by C.R.S. Title 39, Article 26, as amended.
(C) The gross receipts from sales shall include delivery charges when such charges are subject to the state sales and use tax imposed by C.R.S. Title 39, Article 26, as amended, regardless of the place to which delivery is made.
(D) No sales tax shall apply to the sale of construction and building materials, as the term is used in C.R.S. § 29-2-109, as amended, 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 such local government evidencing that a local use tax has been paid or is required to be paid.
(E) No sales or use tax shall apply to the sale of food purchased with food stamps. For the purposes of this division (E), FOOD shall have the same meaning as provided in 7 U.S.C. § 2012(g), as such section exits on October 1, 1987, or is thereafter amended.
(F) No sale or use tax shall apply to the sale of food purchased with funds provided by the special supplemental food program for women, infants and children, 42 U.S.C. § 1786. For the purposes of this division (F), FOOD shall have the same meaning as provided in 42 U.S.C. § 1786, as such section exists on October 1, 1987, or is thereafter amended.
(G) No sales tax shall 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 that sought to be imposed by the town. A credit 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 sales tax imposed by the town.
(H) Notwithstanding any other provision of this subchapter, the value of construction and building materials on which a use tax has previously been collected by an incorporated town, city or county shall be exempt from the town, city or county sales tax if the materials are delivered by the retailer or his or her agent to a site within the limits of such town, city or county.
(Ord. 2000-4, passed 11-9-2000; Ord. 2000-5, passed 11-9-2000)