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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  2019-00641


CCR details

Tracking Number 2019-00641
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 10/31/2019
Rule ProposedRuleAttach2019-00641.doc
Additional Information AddInfoAttach2019-00641.pdf
Statutory Authority The statutory bases for this regulation are sections 39-21-112(1), 39-26-102(9), 39-26-102(10), 39-26-104, 39-26-105, 39-26-106, 39-26-107, 39-26-109, 39-26-112, 39-26-118, 39-21-119, 39-26-122, 39-26-202, 39-26-204, 39-26-209, and 39-26-704(2), C.R.S.
Description of Subjects/Issues The purpose of these amendments is to update sales tax rules to conform with legislation and reorganize rules to correspond with current statute numbering. Additional changes to the existing rules are merely grammatical or stylistic in order to improve readability.
Purpose/Objective of Rule The purpose of these amendments is to update sales tax rules to conform with legislation and reorganize rules to correspond with current statue numbering. Additional changes to the existing rules are merely grammatical or stylistic in order to improve readability.
Basis And Purpose BasisAndPurposeAttachment2019-00641.doc
Submitted in response to issues raised by COLS/OLLS? Yes
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number HB19-1240
Hearing Date 12/03/2019
Hearing Time 09:00 AM
Hearing Location 1313 Sherman St, RM 220, Denver, CO
Contact Name Jarilyn Corbo
Contact Title Program Assistant II
Contact Telephone 303-866-5627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules02019-00641.doc
Redline Redline2019-00641.doc
Adopted Date 01/31/2020
AGO requested date 02/03/2020
Attorney General Opinion 02/13/2020
Colorado Register publication date 02/25/2020
Effective Date 03/16/2020
Inserted into CCR 03/13/2020