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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  2018-00184


CCR details

Tracking Number 2018-00184
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-4
CCR Title SALES AND USE TAX

Proposed rule

Notice Filed with SOS 04/27/2018
Rule ProposedRuleAttach2018-00184.doc
Additional Information AddInfoAttach2018-00184.doc
Statutory Authority The bases for this rule are §§ 39-21-112(1), 39-21-119, 39-26-105, 39-26-107, 39-26-109, 39-26-112, and 39-26-118 C.R.S.
Description of Subjects/Issues The purpose of the amendment is to clarify sales tax remittance requirements and conditions under which a retailer is eligible to deduct a retailer’s service fee from the sales tax they remit.
Purpose/Objective of Rule The purpose of the amendment is to clarify sales tax remittance requirements and conditions under which a retailer is eligible to deduct a retailer’s service fee from the sales tax they remit.
Basis And Purpose BasisAndPurposeAttachment2018-00184.doc
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? No
Hearing Date 06/06/2018
Hearing Time 09:00 AM
Hearing Location 1375 Sherman Street, Room 127, Denver, CO 80203
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 AdoptedRules02018-00184.doc
Redline Redline2018-00184.doc
Adopted Date 06/21/2018
AGO requested date 06/21/2018
Attorney General Opinion 07/02/2018
Colorado Register publication date 07/25/2018
Effective Date 08/14/2018
Inserted into CCR 08/14/2018