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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2010-00213


CCR details

Tracking Number 2010-00213
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-4
CCR Title SALES AND USE TAX

Proposed rule

Notice Filed with SOS 03/31/2010
Rule ProposedRuleAttach2010-00213.DOC
Additional Information AddInfoAttach2010-00213.DOC
Statutory Authority 39-21-112 and 39-26-707(1)(c) and (d), CRS
Description of Subjects/Issues Suspend exemption for food retailer's purchase of articles furnished to consumers
Purpose/Objective of Rule The purpose of these regulations is to implement HB10-1194 which suspends the exemption of certain non-essential articles and containers sold in connection with food.
Basis And Purpose BasisandPurposeAttachment2010-00213.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 05/04/2010
Hearing Time 09:30 AM
Hearing Location 1375 Sherman St., Room 127, Denver, 80261
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 AdoptedRules02010-00213.DOC
Redline Redline2010-00213.DOC
Adopted Date 09/09/2010
AGO requested date 09/10/2010
Attorney General Opinion 09/27/2010
Effective Date 10/30/2010
Inserted into CCR 10/22/2010