| 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 |