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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  2020-00324


CCR details

Tracking Number 2020-00324
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 RULES FOR SPECIFIC BUSINESSES

Proposed rule

Notice Filed with SOS 05/07/2020
Rule ProposedRuleAttach2020-00324.doc
Additional Information AddInfoAttach2020-00324.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.
Purpose/Objective of Rule 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.
Basis And Purpose BasisAndPurposeAttachment2020-00324.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 AdoptedRules02020-00324.doc
Redline Redline2020-00324.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 10/01/2020