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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  2013-00986


CCR details

Tracking Number 2013-00986
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 09/20/2013
Rule ProposedRuleAttach2013-00986.DOC
Additional Information AddInfoAttach2013-00986.DOC
Statutory Authority 39-21-112(1), 39-26-102(1.3), 39-26-102(10), 39-26-118, and 39-26-204, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to eliminate the distinction between disclosed and undisclosed agents in the regulation, to clarify the application of local sales taxes to auction sales, and clarify the application of tax to fees charged in connection with auctions.
Purpose/Objective of Rule The purpose of this amendment is to eliminate the distinction between disclosed and undisclosed agents in the regulation, to clarify the application of local sales taxes to auction sales, and clarify the application of tax to fees charged in connection with auctions.
Comments Basis The statutory basis for this rule is 39-21-112(1), 39-26-102(1.3), 39-26-102(10), 39-26-118, and 39-26-204, C.R.S. Purpose The purpose of this amendment is to eliminate the distinction between disclosed and undisclosed agents in the regulation, to clarify the application of local sales taxes to auction sales, and clarify the application of tax to fees charged in connection with auctions. The existing regulation imposes the obligations of a retailer on auctioneers who acting as undisclosed agents of owners. Thus, an auctioneer is not a retailer under the regulation if the auctioneer disclosed that it was acting as an agent of the owner and, presumably, disclosed the name of the principal to the buyer. This is inconsistent with the statute which makes the auctioneer a retailer and only relieves the auctioneer of the obligations of a retailer if the owner is holds a retail license issued by the Department. The amendment to this regulation removes the disclosed v. u
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 11/06/2013
Hearing Time 09:00 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 phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02013-00986.DOC
Adopted Date 01/02/2014
AGO requested date 01/03/2014
Attorney General Opinion 01/16/2014
Effective Date 03/03/2014
Inserted into CCR 02/26/2014