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Code of Colorado Regulations eDocket
Details of Tracking Number
2022-00220
CCR details
| Tracking Number |
2022-00220 |
| Type of Filing |
Permanent Rule |
| Department |
200 Department of Revenue |
| Agency |
201 Taxation Division |
| CCR Number |
1 CCR 201-4 |
| CCR Title |
SALES AND USE TAX |
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Proposed rule
| Notice Filed with SOS |
04/29/2022 |
| Rule |
ProposedRuleAttach2022-00220.docx
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| Additional Information |
AddInfoAttach2022-00220.docx
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| Statutory Authority |
The statutory bases for this rule are sections 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 a statement of basis and purpose. The rule also deletes “camp grounds” from the definition of an “accommodation.” Camp grounds are not specifically listed in section 39-26-102(11), C.R.S. Camp grounds also do not appear to be sufficiently similar to the listed types of accommodations in section 39-26-102(11), C.R.S., to be considered an “accommodation” within the meaning of that section. The rule also defines “auto camp,” which is a type of “accommodation.”
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.” Removing this sentence also avoids the potential for conflicts between this language and the rule specifically governing the exemption, Rule 39-26-704¬¬¬–4. |
| Purpose/Objective of Rule |
The purpose of this rule is to amend the permanent rule defining the terms “room” and “accommodation.” Specifically, the rule adds a statement of basis and purpose. The rule also deletes “camp grounds” from the definition of an “accommodation.” Camp grounds are not specifically listed in section 39-26-102(11), C.R.S. Camp grounds also do not appear to be sufficiently similar to the listed types of accommodations in section 39-26-102(11), C.R.S., to be considered an “accommodation” within the meaning of that section. The rule also defines “auto camp,” which is a type of “accommodation.”
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.” Removing this sentence also avoids the potential for conflicts between this language and the rule specifically governing the exemption, Rule Rule 39-26-704-4. |
| Basis And Purpose |
BasisAndPurposeAttachment2022-00220.docx
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| Submitted in response to issues raised by COLS/OLLS? |
No
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| Is this rule adopted in response to recent legislation? |
No
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| Hearing Date |
06/02/2022 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing See Comments |
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |
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Adopted rule
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