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2018 Regulatory Agenda
Apply to be a Work Group Member
The Department conducts a continuous review of all of its rules to assess the continuing need for, appropriateness, and cost effectiveness of its rules to determine if they should be continued in their current form, modified or repealed. As part of this process, the Department has adopted a highly collaborative process to develop rules. The Department initially assembles work groups made up of stakeholders, subject matter experts, and, if applicable, local government representatives to deliberate and provide direction and guidance for the proposed language with which to begin its formal rulemaking process.
Scheduled Work Groups
The Department is convening a stakeholder work group to discuss the promulgation of regulations governing corporate apportionment and allocation pursuant to HB18-1185 on December 13, 2018 at 2:00 PM at 1313 Sherman Street, Room 220, Denver, CO 80261. If you are interested in being a member of the work group, please submit an application by December 4, 2018.
On June 4, 2018, the Governor signed HB18-1185, which implements a revised corporate apportionment method for income tax years commencing on and after January 1, 2019. The bill generally impacts the apportionment method for sourcing the sale of services and the sale, lease, license, or rental of intangible property. Under HB18-1185, receipts for the sale of services or from the sale, lease, license, or rental of intangible property are apportioned to Colorado based on where the service is delivered. HB18-1185 is based on the most recent version of the Multistate Tax Commission's (MTC) Uniform Division of Income for Tax Purposes Act. The Department’s draft regulations generally follow the MTC’s model regulations except where those model provisions are inconsistent with Colorado statute.
What is a Stakeholder Work Group?
A stakeholder work group is a forum for the Department to gather information from stakeholders for the possible development of new rules or for the revision of existing rules. Stakeholder work groups occur in advance of a rulemaking hearing. Stakeholder input and feedback is the most important part of the process, so we value any participation and suggestions. Stakeholder work groups are open to the public, but the primary discussion will be limited to work group members. A period of time will be provided for public comment. The Department will consider all applications, and any additional relevant information, when establishing the stakeholder work group. To receive stakeholder notifications, click here.
Work Group Members
The work group members consist of individuals who have particular knowledge of the issue up for discussion. Work group members will be asked to provide their input and insight, along with constructive feedback and suggestions.
How to Participate
You may participate in the stakeholder process and work group in two ways:
After stakeholder work groups, the Department generally, but not always, drafts rules for adoption pursuant to the State Administrative Procedures Act found in section 24-4-103 of the Colorado Revised Statute.
For additional information on these changes, visit our website at www.colorado.gov/tax/sales-tax-changes.
Adopted Emergency Rules
No draft rules at this time.
After stakeholder work groups, the Department will issue a Notice of Formal Rulemaking and the Department begins the official rulemaking process pursuant to the State Administrative Procedures Act found in section 24-4-101 et. seq. of the Colorado Revised Statute. The proposed rules are published and members of the public are encouraged to provide comments and concerns regarding the proposed rule language. To receive rulemaking notifications, click here.
Public comment can be made in writing, in testimony during a public hearing or both. You may submit written comments to firstname.lastname@example.org. Upon completion of the public comment period, a Hearing Officer (who also conducts the public rulemaking hearing) reviews the public comments and makes a recommendation to the State Licensing Authority (the Executive Director of the Department of Revenue or their designee,) who adopts the rules as proposed, adopts the rules with modifications, or sends the rules back to the Division for additional work.
Petition for Rule Changes - Submit Petition for Rulemaking