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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  2018-00692


CCR details

Tracking Number 2018-00692
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, 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

Adopted rule

Adopted Rules AdoptedRules02018-00692.doc
Redline Redline2018-00692.doc
Emergency Justification EmergencyJustificationPathAttach2018-00692.pdf
Adopted Date 12/18/2018
Emergency AGO requested date 12/18/2018
Attorney General Opinion 01/03/2019
Colorado Register publication date 01/25/2019
Effective Date 12/18/2018
Inserted into CCR 01/04/2019