COLJI-Crim. 13:32

The elements of the crime of failure to comply with sales tax license

requirements (operator of a flea market or similar facility) are:

1. That the defendant,

2. in the State of Colorado, at or about the date and place charged,

3. was a person operating at a flea market or similar facility, and

4. failed to,

5. obtain a sales tax license which was applicable to all sales

occurring at the flea market or similar facility, collect the sales

tax from each secondhand dealer operating therein who did not

have his [her] own sales tax license, or remit such proceeds as

provided by [insert description of relevant statutory provision

for remittance of sales taxes].

[6. 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 (operator of a flea market or similar facility).

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 (operator of a flea market or similar facility).