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EXEMPTION BURDEN OF PROOF

Colorado Springs City Code § 2.7.601
in effect
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2.7.601: EXEMPTION BURDEN OF PROOF: The burden of proving that any retailer or consumer is exempt from collecting or paying the tax upon any goods sold or purchased, paying the same to the City, or from making returns, shall be on the retailer or consumer under reasonable requirements of proof prescribed by the Director. (1968 Code §3-76; Ord. 76-168; Ord. 91-161; Ord. 01-42)
Source: City of Colorado Springs, Colorado, City Code and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/coloradospringsco/latest/coloradosprings_co/0-0-0-3843Fetched: 11/1/2026

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2.7.601 | Corpus