§ 10-72. General provisions and exemption from taxation.

(a)

For the purpose of this article, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the town or to a common carrier for delivery to a destination outside the limits of the town. The gross receipts from such sales shall include delivery charges when such charges are subject to the state sales and use tax imposed by Article 26 of Title 39, C.R.S., regardless of the place to which delivery is made. If a retailer has no permanent place of business in the town, or has more than one place of business, the place at which the retail sales are consummated for the purpose of this town sales tax shall be determined by the provisions of Article 26 of Title 39, C.R.S., and by the rules and regulations promulgated by the state department of revenue.

(b)

The amount subject to tax under the provisions of this article shall not include the amount of any state sales or use tax imposed by Article 26 of Title 39, C.R.S.

(c)

The tangible personal property and services upon which a sales tax is imposed pursuant to the provisions of this article shall be the same as the tangible personal property and services taxable by sales tax pursuant to C.R.S. § 39-26-104 and subject to the same exemptions as those specified in C.R.S. § 39-26-701 et seq., except the exemption allowed by C.R.S. § 39-26-709(1), for the purchase of machinery or machine tools; the exemption of sales and purchases of electricity, coal, gas, fuel oil, or coke as provided in C.R.S. § 39-26-715(1)(a)(II), and the exemption for sales of food specified in C.R.S. § 39-26-707(1)(e).

(d)

All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the sales tax imposed by this article when such sales meet both of the following conditions:

(1)

The purchaser is a nonresident of or has his principal place of business outside the limits of the town; and

(2)

Such personal property is registered or required to be registered outside the limits of the town under the laws of the state.

(e)

The sales tax shall not apply to the sale of construction and building materials, as the term is used in C.R.S. § 29-2-109, if such materials are picked up by the purchaser of such materials presents to the retailer a building permit or other documentation provided by the town certifying that a local use tax has been paid or is required to be paid.

(Code 1987, § 3-3-4)