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Code of Colorado Regulations eDocket

Details of Tracking Number  2010-00142


CCR details

Tracking Number 2010-00142
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-5
CCR Title SALES AND USE TAX - SPECIAL REGULATIONS FOR SPECIFIC BUSINESSES

Proposed rule

Rule
Additional Information
Statutory Authority 39-21-112, 39-26-102(21) and 715, CRS
Purpose/Objective of Rule The purpose of this amendment is to implement HB10-1190, which eliminated the sales tax exemption for sales of energy used in manufacturing, processing, and the other enumerated uses occurring on or after March 1, 2010 and before July 1, 2012. Regulation 39-26-102(21) is renumbered to conform to formatting requirements and reorganized for greater clarity.
Basis And Purpose BasisAndPurposeAttachment2010-00142.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Contact name Phil Horwitz
Contact title Policy Director
Contact telephone 303-205-8422
Contact email phorwitz@spike.dor.state.co.us

Adopted rule

Adopted Rules AdoptedRules02010-00142.DOC
Emergency Justification EmergencyJustificationPathAttach2010-00142.DOC
Adopted Date 03/01/2010
Attorney General Opinion 03/16/2010
Effective Date 03/01/2010
Inserted into CCR 04/08/2010