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Code of Colorado Regulations eDocket
Details of Tracking Number
2018-00451
CCR details
| Tracking Number |
2018-00451 |
| Type of Filing |
Emergency |
| Department |
200 Department of Revenue |
| Agency |
201 Taxation Division |
| CCR Number |
1 CCR 201-4 |
| CCR Title |
SALES AND USE TAX |
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Proposed rule
| Rule |
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| Additional Information |
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| Statutory Authority |
Sections 24-4-103(6), 39-21-112, 39-26-102, 39-26-103.5, 39-26-104, 39-26-105, 39-26-204, and 39-26-704, C.R.S. |
| Applicable Federal Provisions |
South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018) |
| Purpose/Objective of Rule |
The purpose of these rules are to provide guidance to retailers and consumers in light of the recent decision in South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018) |
| Basis And Purpose |
BasisAndPurposeAttachment2018-00451.pdf
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| Comments |
These rules are not effective until December 1, 2018. The Department plans to hear these rules at a permanent rulemaking hearing later this year; however, we want to solicit feedback on these regulations before we move forward with permanently adopting these rules. If you have comments or suggestions on these rules, please email those to dor_taxrules@state.co.us by September 25, 2018. |
| Submitted in response to issues raised by COLS/OLLS? |
No
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| Is this rule adopted in response to recent legislation? |
No
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| Contact Name |
Erika Hoxeng |
| Contact Title |
Tax Policy Analyst |
| Contact Telephone |
303-866-4805 |
| Contact email |
erika.hoxeng@state.co.us |
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Adopted rule
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