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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  2018-00690


CCR details

Tracking Number 2018-00690
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

Proposed rule

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, veteranís 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 veteranís 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

Adopted rule

Adopted Rules AdoptedRules02018-00690.doc
Redline Redline2018-00690.doc
Emergency Justification EmergencyJustificationPathAttach2018-00690.pdf
Adopted Date 12/18/2018
Emergency AGO requested date 12/18/2018
Attorney General Opinion 12/27/2018
Colorado Register publication date 01/10/2019
Effective Date 12/18/2018
Inserted into CCR 01/04/2019