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Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees

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Page 1: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 2: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 3: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 4: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 5: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 6: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 7: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 8: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 9: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 10: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 11: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees
Page 12: Colorado General Assembly€¦ · Property severed from real estate becomes tangible personal property. Nexus — In general, a seller has sales tax nexus in Colorado if it has employees

1031 Exchange Course - Colorado State University › aes › slvrc › SRMAC-2019...property. Calculated by: time used as personal property verses time owned. If taxpayer owns property

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