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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  2020-00321

CCR details

Tracking Number 2020-00321
Type of Filing Permanent Rule
Department 200 Department of Revenue
Agency 201 Taxation Division
CCR Number 1 CCR 201-4

Proposed rule

Notice Filed with SOS 05/07/2020
Rule ProposedRuleAttach2020-00321.doc
Additional Information AddInfoAttach2020-00321.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.
Purpose/Objective of Rule The purpose of this rule is to clarify when a retailer shall obtain a sales tax license.
Basis And Purpose BasisAndPurposeAttachment2020-00321.doc
Comments This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID: 919-1988-4440 If you would like to join via video call, please email dor_taxrules@state.co.us for a link.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number HB19-1240
Hearing Date 06/16/2020
Hearing Time 10:00 AM
Hearing Location Virtual Hearing (see below)
Contact Name Jarilyn Corbo
Contact Title Program Assistant II
Contact Telephone 3038665627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules12020-00321.doc
Redline Redline2020-00321.doc
Adopted Date 08/10/2020
AGO requested date 08/10/2020
Attorney General Opinion 08/28/2020
Colorado Register publication date 09/10/2020
Effective Date 09/30/2020
Inserted into CCR 09/30/2020