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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   2020-00075


CCR details

Tracking Number 2020-00075
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-5
CCR Title SALES AND USE TAX - SPECIAL REGULATIONS FOR SPECIFIC BUSINESSES

Proposed rule

Notice Filed with SOS 02/14/2020
Rule ProposedRuleAttach2020-00075.doc
Additional Information AddInfoAttach2020-00075.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-21-103, 39-26-102, 39-26-103, 39-26-104, 39-26-105, 39-26-106, 39-26-109, 39-26-116, 39-26-118, 39-26-122, C.R.S.
Description of Subjects/Issues The purpose of this rule is to establish requirements and conditions applicable to sales made in Colorado in or through marketplaces owned, operated, or controlled by marketplace facilitators.
Submitted in response to issues raised by COLS/OLLS?
Is this rule adopted in response to recent legislation?
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

Adopted rule

Adopted Rules
Redline
AGO requested date

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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