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Code of Colorado Regulations eDocket
Details of Tracking Number
2020-00073
CCR details
| Tracking Number |
2020-00073 |
| 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 |
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Proposed rule
| Notice Filed with SOS |
02/14/2020 |
| Rule |
ProposedRuleAttach2020-00073.doc |
| Additional Information |
AddInfoAttach2020-00073.doc |
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-26-102, 39-26-103, 39-26-105, 39-26-106, and 39-26-122, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to clarify when a retailer shall obtain a sales tax license. |
| Submitted in response to issues raised by COLS/OLLS? |
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| Is this rule adopted in response to recent legislation? |
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| Hearing Date |
03/17/2020 |
| Hearing Time |
10:00 AM |
| Hearing Location |
1313 Sherman St, RM 220, Denver, CO |
| Contact Name |
Jarilyn Corbo |
| Contact Title |
Program Assistant II |
| Contact Telephone |
3038665627 |
| Contact email |
jarilyn.corbo@state.co.us |
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Adopted rule
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Adopted Rules
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| Redline |
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| AGO requested date |
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Termination information
| Date |
03/13/2020 |
| Reason |
Given recent developments regarding the COVID-19 virus, the Department has decided to cancel the public rulemaking hearing. A new rulemaking hearing will be scheduled at a later time. When a new hearing is scheduled, the Department will provide notice to interested parties in accordance with section 24-4-103(3) and (4), C.R.S. Written comments submitted pursuant to the February 14, 2020 notice will be made part of the record for the rescheduled hearing. |
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