Excerpt from Aug. 27, 2007 letter from the Colorado Department of Revenue Fair Share Section
regarding dealership responsibilities regarding sales tax:
Colorado Revised Statute (C.R.S.) 42-6-139 addresses the requirement to register motor vehicles in
the state of Colorado. C.R.S. 42-6-139(1) states: "For purposes of this section, a person's residence
shall be his principal or primary home or place of abode, to be determined in the same manner as
residency for voter registration purposes as provided in sections 1-2-102 and 31-10-201, C.R.S.:
except that "voter registration" shall be substituted for "motor vehicle registration" as a circumstance
to be taken into account in determining such principal or primary home or place of abode."
Source:
Colorado
Revised Statutes
TITLE 42 VEHICLES AND TRAFFIC
ARTICLE 6 CERTIFICATES OF TITLE - USED MOTOR VEHICLE SALES
PART 1 CERTIFICATES OF TITLE
42-6-139. Registration - where made.
(1) For purposes of this section, a person's residence shall be the person's principal or primary home or place of abode, to be determined in the same manner as residency for voter registration purposes as provided in sections 1-2-102 and 31-10-201, C.R.S.; except that "voter registration" shall be substituted for "motor vehicle registration" as a circumstance to be taken into account in determining such principal or primary home or place of abode.
(2) Except as may be otherwise provided by rule of the director, it is unlawful for any person who is a resident of the state to register, to obtain a license for, or to procure a certificate of title to, a motor vehicle at any address other than:
(a) For a motor vehicle that is owned by a business and operated primarily for business purposes, the address where such vehicle is principally operated and maintained; or
(b) For any motor vehicle for which the provisions of paragraph (a) of this subsection (2) do not apply, the address of the owner's residence; except that, if a motor vehicle is permanently maintained at an address other than the address of the owner's residence, such motor vehicle shall be registered at the address where such motor vehicle is permanently maintained.
(3) A person who knowingly violates any of the provisions of subsection (2) of this section, section 42-3-103 (4) (a), section 42-6-140, or any rule of the director promulgated pursuant to this part 1 is guilty of a misdemeanor and, upon conviction, shall be punished by a fine of five hundred dollars.
(4) In addition to any other applicable penalty, a person who registers a motor vehicle in violation of the provisions of subsection (2) of this section, section 42-3-103 (4) (a), or section 42-6-140 shall be subject to a civil penalty of five hundred dollars. Such violation shall be determined by, assessed by, and paid to the municipality or county where the motor vehicle is or should have been registered, subject to judicial review pursuant to rule 106 (a) (4) of the Colorado rules of civil procedure.
(5) A person subject to the penalties imposed by this section continues to be liable for unpaid registration fees, specific ownership taxes, or other taxes and fees concerning the registration of a vehicle owed by such person.
ANNOTATION
Use of the term "owner" in subsection (2)(b) applies to business entities as well as natural persons. A vehicle does not necessarily qualify for registration under subsection (2)(a) simply because it is owned by a business. Although ownership by a business is one criterion, the vehicle must also be operated primarily for business purposes. Stevinson Imports, Inc. v. City & County of Denver, 143 P.3d 1099 (Colo. App. 2006).
(1) The following rules shall be used to determine the residence of a person intending to register or to vote in any precinct in this state and shall be used by election judges in challenge procedures:
(a) (I) The residence of a person is the principal or primary home or place of abode of a person. A principal or primary home or place of abode is that home or place in which a person's habitation is fixed and to which that person, whenever absent, has the present intention of returning after a departure or absence, regardless of the duration of the absence. A residence is a permanent building or part of a building and may include a house, condominium, apartment, room in a house, or mobile home. No vacant lot or business address shall be considered a residence.
(II) The mailing address of a homeless individual shall constitute that individual's residence for purposes of registering or voting in any precinct in this state. A homeless individual who has no mailing address shall not be eligible to register or to vote. The mailing address of a homeless individual may include a shelter, a homeless service provider, or a private residence, but it may not include a post office box or general delivery at a post office.
(b) In determining what is the principal or primary place of abode of a person, the following circumstances relating to the person shall be taken into account: Business pursuits, employment, income sources, residence for income or other tax purposes, age, marital status, residence of parents, spouse, and children, if any, leaseholds, situs of personal and real property, existence of any other residences and the amount of time spent at each residence, and motor vehicle registration.
(c) The residence given for voting purposes shall be the same as the residence given for motor vehicle registration and for state income tax purposes.
(d) A person shall not be considered to have gained a residence in this state, or in any county or municipality in this state, while retaining a home or domicile elsewhere.
(e) If a person moves to any other state with the intention of making it a permanent residence, that person shall be considered to have lost Colorado residence after thirty days' absence from this state unless the person has evidenced an intent to retain a residence in this state by a self-affirmation executed pursuant to section 1-8-114.
(f) If a person moves from one county or precinct in this state to another with the intention of making the new county or precinct a permanent residence, after thirty days the person shall be considered to have lost residence in the county or precinct from which the person moved.
Source: L. 92: Entire article R&RE, p. 636, § 2, effective January 1, 1993. L. 94: (1)(e) and (1)(f) amended, p. 1752, § 5, effective January 1, 1995. L. 96: (1)(a) and (1)(e) amended, pp. 1737, 1773, §§ 8, 77, effective July 1.
Editor's note: This section was contained in an article that was repealed and reenacted in 1980 and 1992. This section, as it existed in 1992, is similar to 1-2-102 as said section existed in 1991, the year prior to the most recent repeal and reenactment of this article. Section 1-2-102, as it existed in 1980, was similar to 1-2-103 as said section existed in 1979, the year prior to the first repeal and reenactment of this article.
Cross references: For change of residence, see § 1-2-216; for penalty for voting by giving false information regarding place of residence, see § 1-2-228; for residency requirement for electors, see § 1-2-101 (1)(b); for emergency registration in certain cases of change of residence, § 1-2-217.5.
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