Tax Rules

Stakeholder Work Groups

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and cost effectiveness of its rules to determine if they should be continued in their current form, modified, or repealed.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 and amend rules. When necessary, the Department assembles work groups made up of stakeholders, subject matter experts, and, if applicable, local government representatives to deliberate and provide guidance on proposed regulatory language and ideas.
Scheduled Work Groups​

Digital Goods Stakeholder Work Group
The Colorado Department of Revenue, Division of Taxation, is convening a stakeholder work group to discuss the promulgation of a sales tax rule to clarify the Department’s treatment of digital goods as tangible personal property. The stakeholder work group will take place on March 4, 2020 at 10:00 AM at 1313 Sherman Street, Room 220, Denver, CO 80261.  

The department has prepared the attached draft rule to aid in the process of soliciting public comments. The department will also provide an agenda for the work group no later than one week before the work group meeting. If you have topics you would like the Department to discuss at the work group meeting, please email those topics to dor_taxrules@state.co.us to be included on the agenda.


What is a Stakeholder Work Group?
A stakeholder work group is a forum for the Department to gather information from stakeholders for the development of new rules or for the revision of existing rules. Stakeholder work groups occur in advance of a rulemaking hearing. The work group consists of individuals who have particular knowledge of the issue being discussed. The work group will be asked to provide their input and insight, along with constructive feedback and suggestions. Stakeholder input and feedback are the most important part of the rulemaking process, so we value any participation and suggestions.
How to Participate

You may participate in the stakeholder process and work group in two ways:

  1. Attend the work group meeting. No registration is required. If you cannot attend in person, we can accommodate a conference call for your participation.  Contact dor_taxrules@state.co.us for conference call information.

  2. Review the existing rules, the related legislation, or the tax topic being discussed 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 dor_taxrules@state.co.us.

After stakeholder work groups, the Department generally drafts or amends drafts of rules for adoption pursuant to the State Administrative Procedures Act found in section 24-4-103 of the Colorado Revised Statute.

Emergency Rules 

There are no emergency regulations at this time.

Draft Rules

The Department has adopted a highly collaborative process to review current rules and develop new rules. As part of this process, the Department seeks public comment on proposed draft rules. These drafts are not final and provide the public with an opportunity to provide input on rules before the Department begins the formal rulemaking process. The rules below are draft rules on which the Department is seeking comment. If you have an issue you would like the Department to consider adding to the draft rule or comments on content in the current draft rule, please send those to comments dor_taxrules@state.co.us.

There are no draft rules at this time.

Formal Rulemaking Hearings

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 regulations are published and members of the public are encouraged to provide comments and concerns regarding the proposed regulation 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 dor_taxrules@state.co.us. Upon completion of the public comment period, the Executive Director of the Department of Revenue or his or her designee shall adopt the regulations as proposed, adopt the regulations with modifications, or send the regulations back to the Division for additional work.

 

Current Scheduled Hearings: 


Sales Tax Hearing - March 17, 2020 -  The Colorado Department of Revenue Taxation Division will hold a public rulemaking hearing on the following sales tax rules at 10:00 A.M. on March 17, 2020 at 1313 Sherman St., Room 220, Denver, CO 80203. Oral and written comments will be accepted at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing.
  • Rule 39-26-102(3). Doing Business in this State - The purpose of this rule is to clarify when a retailer is doing business in this state.
  • Rule 39-26-103. Sales Tax Licensing - The purpose of this rule is to clarify when a retailer shall obtain a sales tax license. The Department is also considering whether to address the licensing of mobile vendors and seeks input on that issue.
  • Rule 39-26-104–2. Sourcing Retail Sales - The purpose of this rule is to clarify the location to which a retail sale is sourced within Colorado.
  • Special Rule 44. Marketplaces Owned, Operated, or Controlled by Marketplace Facilitators - 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.
  • Special Rule 3.1. Automobile Dealers and Special Event Vehicles - The purpose of the amendment is to repeal the rule because the Department has reevaluated the rule and determined that it is not consistent with the statute.
  • Multiple Sales Tax Rules. (See draft to see which rules. There is a page break between each rule) - The purpose of the amendment is to correct and repeal references to rules and FYIs that are no longer accurate due to amendments to the referenced rules or the retirement or amendment of certain guidance publications. Additionally, the amendment removes some duplicative language and unnecessary formatting, and repeals certain cross references.
  • Multiple Special Sales Tax Rules. (See draft to see which rules. There is a page break between each rule) – The purpose of the amendment is to correct statutory references in rules and correct and repeal references to rules and FYIs that have been repealed or retired. Additionally, the Department is proposing to repeal certain cross references.

You can find the proposed draft and statement of basis and purpose at the link above.

Written comments on the proposed rule will be accepted until the close of the hearing on March 17, 2020. Please submit comments via email to: dor_taxrules@state.co.us

The proposed rule will be published in the Colorado Register on February 25, 2020 


Final Rules

Tips on using the rule files: See Frequently Asked Questions regarding state rules. 

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