| Notice Filed with SOS |
10/28/2021 |
| Rule |
ProposedRuleAttach2021-00695.doc |
| Additional Information |
AddInfoAttach2021-00695.docx |
| Statutory Authority |
39-21-112(1), 39-26-102(11), and 39-26-122, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to amend the permanent rule defining the terms “room” and “accommodation.” Specifically, the rule adds the statement of basis and purpose required by section 24-4-103(4)(c), C.R.S. The rule also deletes “camp grounds” from the definition of an “accommodation.” In the Department’s opinion, “camp grounds” are too dissimilar from the types of properties listed in section 39-26-102(11), C.R.S., to be an “accommodation” within the meaning of that section.
Finally, the rule strikes a sentence from the definition of “accommodation” describing an exemption from taxation. The sentence does not adequately describe the conditions for exemption, and the exemption applies equally to sales of “rooms” and sales of “accommodations.” The rules governing the exemption are more fully discussed in Rule 39-26-704-4. |
| Comments |
Parties wishing to attend or participate by video conference may obtain a link for connecting by sending an email to dor_taxrules@state.co.us. Because of additional participation features provided by the video conference, we encourage participants to participate through the video conference. Participants are welcome to use a webcam to appear by video, but may also leave their video camera off.
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 824 1399 1438 |
| Submitted in response to issues raised by COLS/OLLS? |
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| Is this rule adopted in response to recent legislation? |
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| Hearing Date |
12/02/2021 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing See Comments |
| Contact Name |
Anthony Fiedler |
| Contact Title |
Administrative Assistant III |
| Contact Telephone |
303 866 5627 |
| Contact email |
anthony.fiedler@state.co.us |