CO · jury_instructions
COLJI-Crim. 13:31
FAILURE TO COMPLY WITH SALES TAX LICENSE REQUIREMENTS (FAILURE TO COLLECT AND REMIT)
The elements of the crime of failure to comply with sales tax license
requirements (failure to collect and remit) are:
1. That the defendant,
2. in the State of Colorado, at or about the date and place charged,
3. was a secondhand dealer or other person operating at a flea
market or similar facility, and
4. failed to collect sales tax, or collected sales tax but failed to
remit the proceeds to the operator of the flea market or similar
facility.
[5. and that the defendant’s conduct was not legally authorized by
the affirmative defense[s] in Instruction[s] ___.]
After considering all the evidence, if you decide the prosecution has
proven each of the elements beyond a reasonable doubt, you should find
the defendant guilty of failure to comply with sales tax license
requirements (failure to collect and remit).
After considering all the evidence, if you decide the prosecution has
failed to prove any one or more of the elements beyond a reasonable doubt,
you should find the defendant not guilty of failure to comply with sales tax
license requirements (failure to collect and remit).
History
COLJI-Crim. (2025), Colorado Supreme Court Model Criminal Jury Instructions Committee. The committee's page: "The 2025 edition was published online on February 25, 2026." © 2025 Supreme Court of Colorado for the State of Colorado.
Provenance
- Source
- www.coloradojudicial.gov
- Retrieved
- 2026-09-24
- Edition
- crim-2026-02-25
- Content hash
5e1a84234aea034d3c28a9cd1146cd44e781a7aca82851b8bfa2b8136ae4a415
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