| Notice Filed with SOS |
12/15/2020 |
| Rule |
ProposedRuleAttach2020-00942.doc |
| Additional Information |
AddInfoAttach2020-00942.doc |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-26-102(11), 39-26-104(1)(f), and 39-26-704(3), C.R.S. |
| Description of Subjects/Issues |
The purpose of the amendment to this rule is to clarify the effect of House Bill 20-1020 and to explain the exemptions for long-term rentals of rooms and accommodations applicable to state and state-administered local sales taxes and the written agreement required for such exemptions. |
| Purpose/Objective of Rule |
The purpose of the amendment to this rule is to clarify the effect of House Bill 20-1020 and to explain the exemptions for long-term rentals of rooms and accommodations applicable to state and state-administered local sales taxes and the written agreement required for such exemptions. |
| Basis And Purpose |
BasisAndPurposeAttachment2020-00942.doc
|
| Comments |
This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID: 825-0205-0241 If you would like to join via video call, please email dor_taxrules@state.co.us for a link. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
House Bill 20-1020
|
| Hearing Date |
01/25/2021 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing (see below) |
| Contact Name |
Jarilyn Corbo |
| Contact Title |
Program Assistant II |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |