NOTE: The governor signed this measure on 3/29/2013.
      
      
      SENATE BILL 13-134
      
      
      BY SENATOR(S) Baumgardner, Brophy, King;
      also REPRESENTATIVE(S) Sonnenberg, Conti, Coram, Holbert.
      
      
      Concerning the process for collecting sales tax due on motor
           vehicles purchased through an auction sale.
      
      
      Be it enacted by the General Assembly of the State of Colorado:
      
           SECTION 1.  In Colorado Revised Statutes, 39-26-113, add (7) as
      follows:
      
           39-26-113.  Collection of sales tax - motor vehicles - exemption
      - process for motor vehicles sold at auction - exception - definition.
      (7) (a)  Notwithstanding any provision of law to the contrary, for
      any motor vehicle sold through an auction sale, unless paragraph
      (b) of this subsection (7) applies, all sales tax due for the purchase
      of the motor vehicle shall not be collected by the auctioneer, but
      shall be collected by the county clerk or other authorized agent
      of the county or city and county in which the motor vehicle is to
      be registered.
      
           (b)  The method of sales tax collection specified by
      paragraph (a) of this subsection (7) does not apply to the sale of a
      motor vehicle at auction sale if the auctioneer is also an
      automobile dealer licensed under part 1 of article 6 of title 12,
      C.R.S.
      
           SECTION 2.  Act subject to petition - effective date -
      applicability. (1)  This act takes effect at 12:01 a.m. on the day following
      the expiration of the ninety-day period after final adjournment of the
      general assembly (August 7, 2013, if adjournment sine die is on May 8,
      2013); except that, if a referendum petition is filed pursuant to section 1 (3)
      of article V of the state constitution against this act or an item, section, or
      part of this act within such period, then the act, item, section, or part will
      not take effect unless approved by the people at the general election to be
      held in November 2014 and, in such case, will take effect on the date of the
      official declaration of the vote thereon by the governor.
      
           (2)  This act applies to motor vehicles sold at auction on or after the
      applicable effective date of this act.
      
      
      
      
      ____________________________  ____________________________
      John P. Morse                         Mark Ferrandino
      PRESIDENT OF                     SPEAKER OF THE HOUSE
      THE SENATE                         OF REPRESENTATIVES
      
      
      
      
      
      
      ____________________________  ____________________________
      Cindi L. Markwell                      Marilyn Eddins
      SECRETARY OF                 CHIEF CLERK OF THE HOUSE
      THE SENATE                         OF REPRESENTATIVES
      
      
      
      
                  APPROVED________________________________________
      
      
      
      
      
                                    _________________________________________
                                    John W. Hickenlooper
                                    GOVERNOR OF THE STATE OF COLORADO