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

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

Proposed rule

Additional Information
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
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
Is this rule adopted in response to recent legislation? No
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 AdoptedRules22018-00451.doc
Redline Redline2018-00451.doc
Emergency Justification EmergencyJustificationPathAttach2018-00451.pdf
Adopted Date 09/11/2018
Emergency AGO requested date 09/11/2018
Attorney General Opinion 09/28/2018
Colorado Register publication date 10/10/2018
Effective Date 12/01/2018
Inserted into CCR 11/14/2018