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Code of Colorado Regulations eDocket
Details of Tracking Number
2020-00091
CCR details
| Tracking Number |
2020-00091 |
| Type of Filing |
Correction |
| 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
| Rule |
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| Additional Information |
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| Comments |
Through this correction, the Department of Revenue standardized certain naming and numbering conventions in these sales tax rules, among other technical non-substantive changes. This included changing "Regulation" to "Rule" in provision titles and changing rule numbers to use a consistent method of numbering. Specifically, if there is more than one rule articulating guidance for the same statutory section, we changed the rule number to be 39-26-___-1, 39-26-___-2, etc. For example, there are four rules providing guidance on section 39-26-105, C.R.S. and we standardized the numbering to Rule 39-26-105-1, Rule 39-26-105-2, etc. |
| Is this rule adopted in response to recent legislation? |
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Adopted rule
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