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Code of Colorado Regulations eDocket

Details of Tracking Number  2010-01227


CCR details

Tracking Number 2010-01227
Type of Filing Permanent Rule
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 ProposedRuleAttach2010-01227.DOC
Additional Information AddInfoAttach2010-01227.DOC
Statutory Authority 39-21-112 and 39-26-102(21), CRS
Description of Subjects/Issues House Bill 2010-1190 amended subsection 39-26-102(21), C.R.S. to suspend the exemption for sales of energy except for certain enumerated activities effective March 1, 2010. The department enacted emergency regulations on March 2, 2010 that revised regulation 39-26-102.21 and Special Regulation 19 - Gas and Electric Services.
Purpose/Objective of Rule House Bill 2010-1190 amended subsection 39-26-102(21), C.R.S. to suspend the exemption for sales of energy except for certain enumerated activities effective March 1, 2010. The department enacted emergency regulations on March 2, 2010 that revised regulation 39-26-102.21 and Special Regulation 19 - Gas and Electric Services.
Basis And Purpose BasisandPurposeAttachment2010-01227.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 02/09/2011
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@dor.state.co.us

Adopted rule

Adopted Rules AdoptedRules02010-01227.DOC
Adopted Date 08/02/2011
Attorney General Opinion 08/05/2011
Effective Date 09/15/2011
Inserted into CCR 08/31/2011