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Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2017-00555

CCR details

Tracking Number 2017-00555
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-4

Proposed rule

Notice Filed with SOS 11/13/2017
Rule ProposedRuleAttach2017-00555.pdf
Additional Information AddInfoAttach2017-00555.pdf
Statutory Authority The statutory basis for this rule is §§ 39-21-112(1) and 39-26-718, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to increase a threshold in the rule regarding the use of check or credit card for exempt purchases. The rule currently allows the exemption for purchases over one hundred dollars only if paid for with check or credit card issued in the exempt organization’s name. Exempt organizations can make purchases in in dollar amounts below this threshold with cash. This amendment will raise this threshold to two-hundred fifty dollars.
Submitted in response to issues raised by COLS/OLLS?
Is this rule adopted in response to recent legislation?
Hearing Date 12/20/2017
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
AGO requested date