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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  2020-00369


CCR details

Tracking Number 2020-00369
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

Proposed rule

Notice Filed with SOS 05/28/2020
Rule ProposedRuleAttach2020-00369.doc
Additional Information AddInfoAttach2020-00369.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-26-102(15), and 39-26-122, C.R.S.
Description of Subjects/Issues The purpose of the amendment to this rule is to clarify the treatment of digital goods as tangible personal property.
Purpose/Objective of Rule The purpose of the amendment to this rule is to clarify the treatment of digital goods as tangible personal property.
Basis And Purpose BasisAndPurposeAttachment2020-00369.doc
Comments This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID:983 8855 4667. 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? No
Hearing Date 06/30/2020
Hearing Time 01:00 PM
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 AdoptedRules02020-00369.doc
Redline Redline2020-00369.doc
Adopted Date 12/01/2020
AGO requested date 12/01/2020
Attorney General Opinion 12/18/2020
Colorado Register publication date 01/10/2021
Effective Date 01/30/2021
Inserted into CCR 01/28/2021