Colorado Code § 29-2-101

Legislative declaration
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The general assembly hereby declares that the
imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state
affects the flow of commerce within this state and the welfare of the people of this state. The
purpose of the general assembly in the enactment of this article is to provide a higher degree of
uniformity in any sales taxes imposed by such entities.

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