| Rule |
|
| Additional Information |
|
| Statutory Authority |
The basis for this rule is § 39-21- 112(1) and § 39-21- 112(3.5), C.R.S. |
| Purpose/Objective of Rule |
The purpose of this rule is to clarify how a retailer that does not collect Colorado sales tax shall comply with notice and reporting requirements of § 39-21- 112(3.5), C.R.S. |
| Basis And Purpose |
BasisAndPurposeAttachment2017-00511.pdf
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Contact Name |
Phil Horwitz |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
303-205-8422 |
| Contact email |
phillip.horwitz@state.co.us |