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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  2018-00718


CCR details

Tracking Number 2018-00718
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-4
CCR Title SALES AND USE TAX

Proposed rule

Notice Filed with SOS 12/28/2018
Rule ProposedRuleAttach2018-00718.doc
Additional Information AddInfoAttach2018-00718.doc
Statutory Authority § 39-21-112(1), § 39-26-102(2.5), § 39-26-718, and § 39-26-725, C.R.S.
Description of Subjects/Issues Charitable and Other Exempt Organizations - The purpose of this amendment is to conform to statutory changes made in House Bill 18-1218 (“HB18-1218”). Prior to the passage of HB18-1218, veterans’ organizations were allowed only a limited sales tax exemption as a charitable organization. HB18-1218 expanded the sales tax exemption for veterans’ organizations and allowed such organizations to fully qualify for the exemption allowed under § 39-26-718, C.R.S.
Purpose/Objective of Rule The purpose of this amendment is to conform to statutory changes made in House Bill 18-1218 (“HB18-1218”). Prior to the passage of HB18-1218, veterans’ organizations were allowed only a limited sales tax exemption as a charitable organization. HB18-1218 expanded the sales tax exemption for veterans’ organizations and allowed such organizations to fully qualify for the exemption allowed under § 39-26-718, C.R.S.
Basis And Purpose BasisAndPurposeAttachment2018-00718.doc
Comments Written comments on proposed rules will be accepted until the close of the hearing on January 31, 2019. Please submit comments via email to dor_taxrules@state.co.us
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number HB18- 1218
Hearing Date 01/31/2019
Hearing Time 09:00 AM
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

Adopted rule

Adopted Rules AdoptedRules02018-00718.doc
Redline Redline2018-00718.doc
Adopted Date 02/22/2019
AGO requested date 02/22/2019
Attorney General Opinion 03/12/2019
Colorado Register publication date 03/25/2019
Effective Date 04/14/2019
Inserted into CCR 04/09/2019