| Notice Filed with SOS |
10/30/2018 |
| Rule |
ProposedRuleAttach2018-00588.doc |
| Additional Information |
AddInfoAttach2018-00588.doc |
| Statutory Authority |
§§ 39-21-112(1) and 39-26-204(2), C.R.S. |
| Description of Subjects/Issues |
The Department is proposing to amend the Retailer's Use Tax regulation to clarify the criteria that determine a retailer’s obligation to collect use tax and to conform the rule to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018). |
| Purpose/Objective of Rule |
The Department is proposing to amend the Retailer's Use Tax regulation to clarify the criteria that determine a retailer’s obligation to collect use tax and to conform the rule to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018). |
| Basis And Purpose |
BasisAndPurposeAttachment2018-00588.doc
|
| Comments |
If you wish to comment on these rules, please submit those comments to dor_taxrules@state.co.us by 5:00 PM on November 30, 2018 to be considered as part of the rulemaking process. Due to the level of interest in these rules, and the need to complete the hearing within a reasonable period of time, the Department encourages interested parties to submit written comments by the deadline or to bring written comments to the hearing that can be submitted in person at that time.
Written comments submitted pursuant to the Notice of Rulemaking Hearing dated October 1, 2018 will be made part of the record for the November 30th hearing. Parties need not resubmit their comments in order to have them considered by the Department.
For additional information, see the Department's website at www.colorado.gov/pacific/tax/tax-regulations. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Hearing Date |
11/30/2018 |
| Hearing Time |
02:00 PM |
| Hearing Location |
1313 Sherman Street, Room 220, Denver, CO 80203 |
| Contact Name |
Josh Pens |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
303 866 3036 |
| Contact email |
josh.pens@state.co.us |