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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   2017-00047


CCR details

Tracking Number 2017-00047
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 01/26/2017
Rule ProposedRuleAttach2017-00047.doc
Statutory Authority 39-21-112, 39-26-105.3, and 39-26-204.5, C.R.S.
Description of Subjects/Issues The purpose of this rule is to establish procedures and requirements for the testing and certification of electronic address databases and to establish the criteria retailers must meet to be held harmless for tax underpayments resulting from the use of a certified database.
Purpose/Objective of Rule The purpose of this rule is to establish procedures and requirements for the testing and certification of electronic address databases and to establish the criteria retailers must meet to be held harmless for tax underpayments resulting from the use of a certified database.
Basis And Purpose BasisAndPurposeAttachment2017-00047.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 03/08/2017
Hearing Time 09:00 AM
Hearing Location 1375 Sherman St., Room 127, Denver, CO 80261
Contact Name Phil Horwitx
Contact Title Policy Director
Contact Telephone 303-866-8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules AdoptedRules02017-00047.doc
Redline Redline2017-00047.doc
Adopted Date 05/22/2017
AGO requested date 05/23/2017
Attorney General Opinion 06/06/2017
Colorado Register publication date 06/25/2017
Effective Date 07/15/2017
Inserted into CCR 07/19/2017
  
  
  
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