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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   2017-00214


CCR details

Tracking Number 2017-00214
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-18
CCR Title RETAIL MARIJUANA TAX

Proposed rule

Notice Filed with SOS 05/31/2017
Rule ProposedRuleAttach2017-00214.doc
Additional Information AddInfoAttach2017-00214.doc
Statutory Authority The statutory basis for this rule is § 39-21-112(1), § 39-28.8-101, § 39-28.8-205 and § 39-28.8-308, C.R.S.
Description of Subjects/Issues The purpose of the amendment to this rule is to remove the definition of Retail Sales Tax Return. Senate Bill 17-267 exempted sales of retail marijuana from Colorado sales tax. As such, this amendment removes references to the requirement to pay Colorado sales tax on sales of retail marijuana.
Submitted in response to issues raised by COLS/OLLS?
Is this rule adopted in response to recent legislation?
Hearing Date 07/12/2017
Hearing Time 09:00 AM
Hearing Location 1375 Sherman Rm 127
Contact Name Phil Horwitz
Contact Title Director, Tax Policy Analysis
Contact Telephone 303.205.8422
Contact email phillip.horwitz@state.co.us

Adopted rule

Adopted Rules
Redline
AGO requested date

Termination information

Date 09/13/2017
Reason The amendment proposed under tracking number 2017-00214 was made by the emergency rule adopted with tracking number 2017-00359 making 2017-00214 unnecessary.
  
  
  
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