Colorado Revised Statutes Title 44. Activities Regulated by the Department of Revenue § 44-20-120. Principal place of business--requirements

(2)(a) In no event shall a room in a hotel, rooming house, or apartment house building or a part of any single or multiple unit dwelling house be considered a “principal place of business” within the terms and provisions of this part 1, unless the entire ground floor of the hotel, apartment house, or rooming house building or the dwelling house is devoted principally to and occupied for commercial purposes and the office of the dealer is located on the ground floor thereof.

(b) A motor vehicle dealer who operates the motor vehicle dealer's business from his or her primary residence and who has been a resident of Colorado for the immediately preceding twelve-month period and is a motor vehicle dealer only because the dealer sells custom trailers for one or more manufacturers and maintains an inventory of fewer than four vehicles at all times shall be exempt from subsection (2)(a) of this section. Any motor vehicle dealer who is issued dealer plates in accordance with this subsection (2)(b) and section 42-3-116 shall only use the plates on trailers.

(c) It is not a violation of this part 1 or any rule promulgated under this part 1 for a motor vehicle dealer or used motor vehicle dealer to: