| Notice Filed with SOS |
05/31/2017 |
| Rule |
ProposedRuleAttach2017-00215.doc |
| Additional Information |
AddInfoAttach2017-00215.doc |
| Statutory Authority |
The statutory basis for this rule is § 39-21-112(1), § 39-28.8-101, § 39-28.8-205 and § 39-28.8-308, C.R.S. |
| Description of Subjects/Issues |
The purpose of the amendment to this rule is to remove references to the requirement to pay Colorado sales tax on purchases of retail marijuana. Senate Bill 17-267 exempted sales of retail marijuana from Colorado sales tax. As such, the rule no longer needs to contemplate filing both a retail marijuana sales tax return and a retail sales tax return. |
| Purpose/Objective of Rule |
The purpose of the amendment to this rule is to remove references to the requirement to pay Colorado sales tax on purchases of retail marijuana. Senate Bill 17-267 exempted sales of retail marijuana from Colorado sales tax. As such, the rule no longer needs to contemplate filing both a retail marijuana sales tax return and a retail sales tax return. |
| Basis And Purpose |
BasisAndPurposeAttachment2017-00215.doc
|
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
07/12/2017 |
| Hearing Time |
09:00 AM |
| Hearing Location |
1375 Sherman Rm 127 |
| Contact Name |
Phil Horwitz |
| Contact Title |
Director, Tax Policy Analysis |
| Contact Telephone |
303.205.8422 |
| Contact email |
phillip.horwitz@state.co.us |