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 firstname.lastname@example.org to be included on the agenda.
What is a Stakeholder Work Group?
How to Participate
You may participate in the stakeholder process and work group in two ways:
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 email@example.com for conference call information.
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 firstname.lastname@example.org.
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.
There are no draft rules at this time.
Current Scheduled Hearings:
- 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: email@example.com.
The proposed rule will be published in the Colorado Register on February 25, 2020
Tips on using the rule files: See Frequently Asked Questions regarding state rules.
Procedure and Administration (1 CCR 201-1)
Income Tax (1 CCR 201-2)
- Sales and Use Tax (1 CCR 201-4)
- Sales and Use Tax - Special Regulations for Specific Businesses (1 CCR 201-5)
- Aircraft Manufacturer New Employee Income Tax Credit (1 CCR 201-6)
- Cigarette Tax, Tobacco Escrow Funds - Master Settlement Agreement, Tobacco Products (1 CCR 201-7)
- Tax Ton Mile Tax and Passenger Mile Tax (1 CCR 201-9)
- Severance Tax (1 CCR 201-10)
- Enterprise Zone Regulations (1 CCR 201-13)
- Rural Technology Enterprise Zones (1 CCR 201-14)
- Property Tax-Rent-Heat or Fuel Assistance for the Elderly or Disabled (1 CCR 201-15)
- Gasoline and Special Fuel Tax (1 CCR 201-16)
- Rules for Evidence of Lawful Presence(1 CCR 201-17)
- Retail Marijuana Tax (1 CCR 201-18)