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

Details of Tracking Number   2010-01227


CCR details

Tracking Number 2010-01227
Type of Filing Permanent Rule
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

Proposed rule

Notice Filed with SOS 12/29/2010
Rule ProposedRuleAttach2010-01227.DOC
Additional Information AddInfoAttach2010-01227.DOC
Statutory Authority §39-21-112 and §39-26-102(21), CRS
Description of Subjects/Issues House Bill 2010-1190 amended subsection §39-26-102(21), C.R.S. to suspend the exemption for sales of energy except for certain enumerated activities effective March 1, 2010. The department enacted emergency regulations on March 2, 2010 that revised regulation 39-26-102.21 and Special Regulation 19 - Gas and Electric Services.
Purpose/Objective of Rule House Bill 2010-1190 amended subsection §39-26-102(21), C.R.S. to suspend the exemption for sales of energy except for certain enumerated activities effective March 1, 2010. The department enacted emergency regulations on March 2, 2010 that revised regulation 39-26-102.21 and Special Regulation 19 - Gas and Electric Services.
Basis And Purpose BasisandPurposeAttachment2010-01227.DOC
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation?
Hearing Date 02/09/2011
Hearing Time 09:30 AM
Hearing Location 1375 Sherman St., Room 127, Denver, 80261
Contact Name Phil Horwitz
Contact Title Policy Director
Contact Telephone 303-205-8422
Contact email phorwitz@dor.state.co.us

Adopted rule

Adopted Rules AdoptedRules02010-01227.DOC
Adopted Date 08/02/2011
AGO requested date 08/04/2011
Attorney General Opinion 08/05/2011
Effective Date 09/15/2011
Inserted into CCR 08/31/2011
  
  
  
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