Colorado Revised Statutes Title 39. Taxation § 39-26-105.5. Remittance of sales taxes--electronic funds transfers

As specified in section 39-22-119.5, a vendor whose liability for state sales tax only for the previous calendar year was more than seventy-five thousand dollars shall use electronic funds transfers to remit all state and local sales taxes required to be remitted to the executive director of the department of revenue.