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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  2010-00821


CCR details

Tracking Number 2010-00821
Type of Filing Emergency
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

Rule
Additional Information
Statutory Authority 39-21-112 and 39-26-707, CRS
Purpose/Objective of Rule The purpose of this amendment is to implement HB10-1194, which eliminated the sales and use tax exemptions for nonessential articles and containers for food products sold, used, stored, or consumed on or after March 1, 2010 and before July 1, 2012.
Basis And Purpose BasisAndPurposeAttachment2010-00821.DOC
Comments this is to renew a previous emergency rule filing
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@dor.state.co.us

Adopted rule

Adopted Rules AdoptedRules02010-00821.DOC
Emergency Justification EmergencyJustificationPathAttach2010-00821.DOC
Adopted Date 09/14/2010
Emergency AGO requested date 09/15/2010
Attorney General Opinion 09/22/2010
Effective Date 09/14/2010
Inserted into CCR 09/28/2010