- Colorado Department of Revenue issued a ruling on DNA testing with tangible personal property
- Company sells ancestral and health reports along with saliva kits for DNA collection
- DNA analysis for ancestral and health history is not taxable in Colorado
- Saliva kits are considered tangible personal property used in the service
- True object of the transaction is the DNA analysis service, not the saliva kit
- Ancestry and health reports and saliva kits are not subject to sales tax in Colorado
- Saliva kits are subject to use tax, which the company is responsible for remitting
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "United States"
- Canada removing tariffs on certain US goods; Canadian business support measures announced
- Can Sales Tax Replace General Excise Tax for Economic Growth?
- Seattle Mayor Proposes Sales Tax Hike to Fund Nonpolice Response Teams
- Rhode Island Imposes 7% Sales Tax on Short-Term Parking Starting October 2025
- USTR Evaluates Extending Section 301 Tariff Exclusions on Chinese Imports Beyond November 2025
