| Rule |
|
| Additional Information |
|
| Statutory Authority |
sections 24-4-103(6), 39-21-112(1), and 39-26-718 C.R.S. |
| Purpose/Objective of Rule |
The purpose of this emergency regulation is to provide guidance to Colorado taxpayers in light of statutory changes made by the Colorado General Assembly in House Bill 18-1218. Prior to House Bill 18-1218, veteran’s organizations previously qualified for only a limited sales tax exemption under section 39-26-718, C.R.S. However, House Bill 18-1218 amended the exempt designation of veteran’s organizations in Colorado so that such organizations fully qualify as charitable organizations under section 39-26-718, C.R.S. |
| Comments |
The Department tentatively plans to hold a permanent rulemaking hearing on this regulation on January 31, 2019. A notice of proposed rulemaking stating the date, time, and location for a permanent rulemaking hearing, as well as instructions for submitting written comments, will be forthcoming. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
House Bill 18-1218
|
| Contact Name |
Josh Pens |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
303 866 3036 |
| Contact email |
josh.pens@state.co.us |