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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  2020-00942


CCR details

Tracking Number 2020-00942
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 12/15/2020
Rule ProposedRuleAttach2020-00942.doc
Additional Information AddInfoAttach2020-00942.doc
Statutory Authority The statutory bases for this rule are sections 39-21-112(1), 39-26-102(11), 39-26-104(1)(f), and 39-26-704(3), C.R.S.
Description of Subjects/Issues The purpose of the amendment to this rule is to clarify the effect of House Bill 20-1020 and to explain the exemptions for long-term rentals of rooms and accommodations applicable to state and state-administered local sales taxes and the written agreement required for such exemptions.
Purpose/Objective of Rule The purpose of the amendment to this rule is to clarify the effect of House Bill 20-1020 and to explain the exemptions for long-term rentals of rooms and accommodations applicable to state and state-administered local sales taxes and the written agreement required for such exemptions.
Basis And Purpose BasisAndPurposeAttachment2020-00942.doc
Comments This hearing will be conducted virtually. The call-in information is: Call in: 1-669-900-6833 Meeting ID: 825-0205-0241 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 House Bill 20-1020
Hearing Date 01/25/2021
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 AdoptedRules02020-00942.doc
Redline Redline2020-00942.doc
Adopted Date 03/17/2021
AGO requested date 03/17/2021
Attorney General Opinion 04/02/2021
Colorado Register publication date 04/25/2021
Effective Date 05/15/2021
Inserted into CCR 05/10/2021