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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   2016-00456


CCR details

Tracking Number 2016-00456
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-4
CCR Title SALES AND USE TAX

Proposed rule

Notice Filed with SOS 09/15/2016
Rule ProposedRuleAttach2016-00456.doc
Additional Information AddInfoAttach2016-00456.doc
Statutory Authority The statutory basis for this rule is § 39-21-112(1), § 39-26-704(1.5), § 29-4-227, § 29-1-204.5, and § 29-4-507, C.R.S.
Description of Subjects/Issues The purpose of this rule is to establish guidelines for the sales and use tax exemption authorized by § 39-26-704(1.5), C.R.S., including the process for requesting exemption certificates and refunds for tax paid.
Purpose/Objective of Rule The purpose of this rule is to establish guidelines for the sales and use tax exemption authorized by § 39-26-704(1.5), C.R.S., including the process for requesting exemption certificates and refunds for tax paid.
Basis And Purpose BasisAndPurposeAttachment2016-00456.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 10/19/2016
Hearing Time 09:00 AM
Hearing Location 1375 Sherman St., Room 127, Denver, CO
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02016-00456.doc
Redline Redline2016-00456.doc
Adopted Date 01/20/2017
AGO requested date 01/20/2017
Attorney General Opinion 02/03/2017
Colorado Register publication date 02/25/2017
Effective Date 03/17/2017
Inserted into CCR 03/07/2017
  
  
  
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