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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  2017-00555


CCR details

Tracking Number 2017-00555
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxpayer Service Division - Tax Group
CCR Number 1 CCR 201-4
CCR Title SALES AND USE TAX

Proposed rule

Notice Filed with SOS 11/13/2017
Rule ProposedRuleAttach2017-00555.pdf
Additional Information AddInfoAttach2017-00555.pdf
Statutory Authority The statutory basis for this rule is §§ 39-21-112(1) and 39-26-718, C.R.S.
Description of Subjects/Issues The purpose of this amendment is to increase a threshold in the rule regarding the use of check or credit card for exempt purchases. The rule currently allows the exemption for purchases over one hundred dollars only if paid for with check or credit card issued in the exempt organization’s name. Exempt organizations can make purchases in in dollar amounts below this threshold with cash. This amendment will raise this threshold to two-hundred fifty dollars.
Purpose/Objective of Rule The purpose of this amendment is to increase a threshold in the rule regarding the use of check or credit card for exempt purchases. The rule currently allows the exemption for purchases over one hundred dollars only if paid for with check or credit card issued in the exempt organization’s name. Exempt organizations can make purchases in dollar amounts below this threshold with cash. This amendment will raise this threshold to two-hundred fifty dollars.
Basis And Purpose BasisAndPurposeAttachment2017-00555.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 12/20/2017
Hearing Time 09:00 AM
Hearing Location 1375 Sherman Rm 127
Contact Name Erika Hoxeng
Contact Title Tax Policy Analyst
Contact Telephone 303-866-4805
Contact email erika.hoxeng@state.co.us

Adopted rule

Adopted Rules AdoptedRules12017-00555.doc
Redline Redline2017-00555.doc
Adopted Date 06/14/2018
AGO requested date 06/14/2018
Attorney General Opinion 06/28/2018
Colorado Register publication date 07/10/2018
Effective Date 07/30/2018
Inserted into CCR 07/31/2018