| Notice Filed with SOS |
04/27/2018 |
| Rule |
ProposedRuleAttach2018-00184.doc |
| Additional Information |
AddInfoAttach2018-00184.doc |
| Statutory Authority |
The bases for this rule are §§ 39-21-112(1), 39-21-119, 39-26-105, 39-26-107, 39-26-109, 39-26-112, and 39-26-118 C.R.S. |
| Description of Subjects/Issues |
The purpose of the amendment is to clarify sales tax remittance requirements and conditions under which a retailer is eligible to deduct a retailer’s service fee from the sales tax they remit. |
| Purpose/Objective of Rule |
The purpose of the amendment is to clarify sales tax remittance requirements and
conditions under which a retailer is eligible to deduct a retailer’s service fee from
the sales tax they remit. |
| Basis And Purpose |
BasisAndPurposeAttachment2018-00184.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
06/06/2018 |
| Hearing Time |
09:00 AM |
| Hearing Location |
1375 Sherman Street, Room 127, Denver, CO 80203 |
| Contact Name |
Erika Hoxeng |
| Contact Title |
Tax Policy Analyst |
| Contact Telephone |
303-866-4805 |
| Contact email |
erika.hoxeng@state.co.us |