Colorado Revised Statutes



 Colorado Register


 Log in

 Contact Us

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

Details of Tracking Number  2010-00134

CCR details

Tracking Number 2010-00134
Type of Filing Emergency
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-4

Proposed rule

Additional Information
Statutory Authority 39-21-112 and 39-26-102, CRS
Purpose/Objective of Rule The purpose of this regulation is to implement HB10-1193 which sets forth new criteria for determining whether a retailer is doing business in this state for sales and use tax purposes.
Basis And Purpose BasisAndPurposeAttachment2010-00134.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email phorwitz@spike.dor.state.co.us

Adopted rule

Adopted Rules AdoptedRules02010-00134.DOC
Emergency Justification EmergencyJustificationPathAttach2010-00134.DOC
Adopted Date 03/01/2010
Emergency AGO requested date 03/09/2010
Attorney General Opinion 03/16/2010
Effective Date 03/01/2010
Inserted into CCR 03/24/2010