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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  2014-00910


CCR details

Tracking Number 2014-00910
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 08/28/2014
Rule ProposedRuleAttach2014-00910.doc
Additional Information AddInfoAttach2014-00910.doc
Statutory Authority 39-21-112(1) and 39-26-103.5, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to amend the term “Qualified Buyer” to “Qualified Purchaser.” “Qualified Purchaser” is a term defined in statute so to create less confusion the Department thought it would be helpful to keep these terms consistent.
Purpose/Objective of Rule The purpose of this amendment is to amend the term “Qualified Buyer” to “Qualified Purchaser.”
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 10/01/2014
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 AdoptedRules02014-00910.DOC
Redline Redline2014-00910.doc
Adopted Date 12/22/2014
AGO requested date 12/23/2014
Attorney General Opinion 01/02/2015
Colorado Register publication date 01/25/2015
Effective Date 02/14/2015
Inserted into CCR 02/04/2015