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  3. Taxability in Colorado
  4. Taxability of Occasional Sales

Colorado Sales Tax on Occasional Sales Colorado: Sales Tax Handbook

Colorado:

Are Occasional Sales subject to sales tax?

While Colorado's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Colorado, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Colorado.

General Occasional Sales
TAXABLE
Sales of are subject to sales tax in Colorado.
Motor Vehicles
TAXABLE
Sales of motor vehicles are subject to sales tax in Colorado.

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Source: http://www.salestaxhandbook.com/colorado/sales-tax-taxability/occasional-sales