EXCHANGED PROPERTY
Colorado Springs City Code § 2.7.305
in effect2.7.305: EXCHANGED PROPERTY:
In the case of retail sales involving the exchange of property, the Sales or Use Tax is imposed on the purchase price paid or charged, including the fair-market value of the property exchanged at the time and place of the exchange. (1968 Code §3-74; Ord. 76-168; 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/0-0-0-3527Fetched: 11/1/2026
