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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  2010-00281


CCR details

Tracking Number 2010-00281
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 04/28/2010
Rule ProposedRuleAttach2010-00281.DOC
Additional Information AddInfoAttach2010-00281.DOC
Statutory Authority 39-21-112, 39-26-102(21) and 715, C.R.S.
Description of Subjects/Issues Implementation HB10-1190 eliminating sales tax exemption for sales of energy used in manufacturing
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.
Basis And Purpose BasisandPurposeAttachment2010-00281.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 06/01/2010
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 AdoptedRules02010-00281.DOC
Adopted Date 06/28/2010
AGO requested date 07/01/2010
Attorney General Opinion 07/06/2010
Effective Date 08/14/2010
Inserted into CCR 08/04/2010