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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   2013-01354


CCR details

Tracking Number 2013-01354
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-5
CCR Title SALES AND USE TAX - SPECIAL REGULATIONS FOR SPECIFIC BUSINESSES

Proposed rule

Notice Filed with SOS 12/31/2013
Rule ProposedRuleAttach2013-01354.DOC
Additional Information AddInfoAttach2013-01354.DOC
Statutory Authority 39-21-112(1), 39-26-102(19)(c) and (d), and 39-26-716 C.R.S
Description of Subjects/Issues AGRICULTURAL PRODUCTS AND EQUIPMENT
Purpose/Objective of Rule The purpose of this amendment is to consolidate into one regulation the rules concerning sales and use tax exemptions for many agricultural products and equipment, remove language that simply restates the statute, clarify language in statute, and explain in greater detail the scope of these exemptions.
Basis And Purpose BasisandPurposeAttachment2013-01354.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 02/04/2014
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 AdoptedRules02013-01354.DOC
Redline Redline2013-01354.DOC
Adopted Date 04/01/2014
AGO requested date 04/17/2014
Attorney General Opinion 04/18/2014
Colorado Register publication date 05/10/2014
Effective Date 05/30/2014
Inserted into CCR 05/09/2014
  
  
  
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