Jump to navigation
Sign-up to Receive Rulemaking Notifications
Apply to be a Work Group Member
2017 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and cost effectiveness of its rules to determine if they should be continued in their current form, modified or repealed.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 of Revenue Division of Taxation is facilitating a stakeholder work group to discuss sales and use taxes on digital goods. The stakeholder work group will take place on Wednesday, October 18, 2017 at 9:00 AM MST at 1313 Sherman Street, Room 220, Denver, CO 80261.
The Colorado Department of Revenue is holding a workshop to gather comments on whether to promulgate a regulation concerning the application of State and state-administered sales and use taxes to digital goods. Digital goods is a term commonly used to refer to music, movies, books and other products delivered to the consumer via the Internet. The Department has issued guidance that digital goods are tangible personal property and are subject to sales tax. Retailers and consumers of digital goods have questioned the appropriateness of classifying these products as tangible personal property. There are also a number of issues related to digital goods, such as what products constitutes digital goods and how to source the place of sale and use for purpose of assigning the correct tax. The purpose of this workshop is to give a forum for interested parties to provide comments about whether a regulation on the application of sales and use tax to digital goods is appropriate and, if so, what is the scope and content of that regulation.
If you have issues you would the Department to consider at the work group, please send those to firstname.lastname@example.org. The Department is interested in the widest possible participation in this workshop, but the meeting room size may require the Department to limit the number of participants. In such a case, the Department will select participants who are representative of the interests of those that are not included.
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:
1. Review the existing rules, the related legislation, or the tax topic up for discussion and provide any feedback or input on any necessary changes to the rule or any guidance that needs to be included in the rule. All feedback can be sent via email to email@example.com.
2. If you are interested in being a member of the work group, please apply here. Please make sure you are available for the date and time of the work group before applying. If you cannot attend in person, we can accommodate a conference call for your participation. Interested parties not selected as members of the work group may still take an active role in the rulemaking process by attending the work group meeting and providing comments during the public comment period of the meeting or by submitting written comments to firstname.lastname@example.org.
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.
After stakeholder work groups, the Department will issues 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 email@example.com. 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.
October Formal Rulemaking Hearing - October 17, 2107 at 9:00 AM at the Legislative Services Building, 200 E. 14th Ave., Room B, Denver, CO 80203. The Department will hold a rulemaking hearing on the following rules:
Petition for Rule Changes - Submit Petition for Rulemaking