Notice Filed with SOS |
12/15/2020 |
Rule |
ProposedRuleAttach2020-00943.doc |
Additional Information |
AddInfoAttach2020-00943.doc |
Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1) and 39-26-717, C.R.S. |
Description of Subjects/Issues |
The purpose of this amendment is to conform the existing rule to legislative changes made by Senate Bill 18-129, which reorganized section 39-26-717, C.R.S. This amendment also incorporates the statutory definition of “prescription drug” from section 12-280-103(42), C.R.S., adopts a definition of “prosthetic devices” consistent with the Streamlined Sales and Use Tax Agreement and federal regulation, repeals parts of the rule that are duplicative with statute, and makes grammatical, stylistic, or organizational changes to improve the clarity and readability of the rule. |
Purpose/Objective of Rule |
The purpose of this amendment is to conform the existing rule to legislative changes made by Senate Bill 18-129, which reorganized section 39-26-717, C.R.S. This amendment also incorporates the statutory definition of “prescription drug” from section 12-280-103(42), C.R.S., adopts a definition of “prosthetic devices” consistent with the Streamlined Sales and Use Tax Agreement and federal regulation, repeals parts of the rule that are duplicative with statute, and makes grammatical, stylistic, or organizational changes to improve the clarity and readability of the rule. |
Basis And Purpose |
BasisAndPurposeAttachment2020-00943.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 |
Senate Bill 18-129
|
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 |