| 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 emergency regulations are to provide guidance to retailers and consumers in light of the recent decision in South Dakota v. Wayfair, Inc., 585 U.S. ___ (2018) |
| Comments |
The Department held a permanent rulemaking hearing on these regulations on November 30, 2018. The Department is considering all of the comments received throughout the rulemaking process. The readoption of the temporary emergency rules will ensure they continue in effect through the conclusion of the permanent rulemaking. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
No
|
| Contact Name |
Josh Pens |
| Contact Title |
Director of Tax Policy Analysis |
| Contact Telephone |
303 866 3036 |
| Contact email |
josh.pens@state.co.us |