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Code of Colorado Regulations eDocket
Details of Tracking Number
2010-00142
CCR details
Tracking Number |
2010-00142 |
Type of Filing |
Emergency |
Department |
200 Department of Revenue |
Agency |
201 Taxation Division |
CCR Number |
1 CCR 201-5 |
CCR Title |
SALES AND USE TAX - SPECIAL REGULATIONS FOR SPECIFIC BUSINESSES |
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Proposed rule
Rule |
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Additional Information |
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Statutory Authority |
39-21-112, 39-26-102(21) and 715, CRS |
Purpose/Objective of Rule |
The purpose of this amendment is to implement HB10-1190, which eliminated the sales tax exemption for sales of energy used in manufacturing, processing, and the other enumerated uses occurring on or after March 1, 2010 and before July 1, 2012. Regulation 39-26-102(21) is renumbered to conform to formatting requirements and reorganized for greater clarity. |
Basis And Purpose |
BasisAndPurposeAttachment2010-00142.DOC
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Submitted in response to issues raised by COLS/OLLS? |
No
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Is this rule adopted in response to recent legislation? |
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Contact Name |
Phil Horwitz |
Contact Title |
Policy Director |
Contact Telephone |
303-205-8422 |
Contact email |
phorwitz@spike.dor.state.co.us |
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Adopted rule
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