| Rule |
|
| Additional Information |
|
| Statutory Authority |
sections 24-4-103(6), 39-21-112(3.5), and 24-71.3-101, et seq. C.R.S. |
| Purpose/Objective of Rule |
The purpose of this rule is to provide guidance to retailers that do not collect Colorado sales or use tax and are subject to the notice and reporting requirements of section 39-21-112(3.5), C.R.S. The Department will begin enforcement of these requirements on July 1, 2017; thus, an emergency rule is necessary to prescribe how retailers should comply with the each notice and reporting requirement. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Contact Name |
Phillip Horwitz |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
(303) 205-8422 |
| Contact email |
phillip.horwitz@state.co.us |