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Details of Tracking Number  2011-00687


CCR details

Tracking Number 2011-00687
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 ProposedRuleAttach2011-00687.DOC
Additional Information AddInfoAttach2011-00687.DOC
Statutory Authority 39-22-717(1)(l) and 39-21-112, C.R.S.
Description of Subjects/Issues The purpose of this amendment to Special Regulation 33 (Optical Sales and Services) is to reflect amendments enacted in House Bill 11-1091 to 39-26-717, C.R.S. and clarify the circumstances in which containers for exempt articles are also exempt.
Purpose/Objective of Rule The purpose of this amendment to Special Regulation 33 (Optical Sales and Services) is to reflect amendments enacted in House Bill 11-1091 to 39-26-717, C.R.S. and clarify the circumstances in which containers for exempt articles are also exempt.
Basis And Purpose BasisandPurposeAttachment2011-00687.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 11/09/2011
Hearing Time 09:30 AM
Hearing Location 1375 Sherman St., Room 127, Denver, CO 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 AdoptedRules02011-00687.DOC
Redline Redline2011-00687.DOC
Adopted Date 11/09/2011
Attorney General Opinion 11/25/2011
Effective Date 12/30/2011
Inserted into CCR 12/14/2011