- 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.
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