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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  2017-00262


CCR details

Tracking Number 2017-00262
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-1
CCR Title PROCEDURE AND ADMINISTRATION

Proposed rule

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

Adopted rule

Adopted Rules AdoptedRules22017-00262.doc
Redline Redline2017-00262.doc
Emergency Justification EmergencyJustificationPathAttach2017-00262.doc
Adopted Date 06/30/2017
Emergency AGO requested date 06/30/2017
Attorney General Opinion 07/07/2017
Colorado Register publication date 07/25/2017
Effective Date 06/30/2017
Inserted into CCR 07/13/2017