| Notice Filed with SOS |
12/15/2020 |
| Rule |
ProposedRuleAttach2020-00948.doc |
| Additional Information |
AddInfoAttach2020-00948.doc |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-21-113(1)(a), 39-26-102, 39-26-105(3), 39-26-116, 39-26-122, 39-26-209, 39-26-703(1), 39-26-707(1), and 39-26-716, C.R.S. |
| Description of Subjects/Issues |
The purpose of this amendment is to conform the existing rule to legislative changes made by House Bill 19-1162, which added a sales and use tax exemption for ear tags and electronic identification readers used with food animals, and House Bill 19-1329, which added sales and use tax exemptions for fertilizer and spray adjuvants used in the production of agricultural commodities. This amendment also repeals parts of the rule that are obsolete or duplicative with statute, and makes grammatical, stylistic, and 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 House Bill 19-1162, which added a sales and use tax exemption for ear tags and electronic identification readers used with food animals, and House Bill 19-1329, which added sales and use tax exemptions for fertilizer and spray adjuvants used in the production of agricultural commodities. This amendment also repeals parts of the rule that are obsolete or duplicative with statute, and makes grammatical, stylistic, and organizational changes to improve the clarity and readability of the rule. |
| Basis And Purpose |
BasisAndPurposeAttachment2020-00948.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 19-1162 and 19-1329
|
| 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 |