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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number   2023-00025


CCR details

Tracking Number 2023-00025
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

Proposed rule

Notice Filed with SOS 01/11/2023
Rule ProposedRuleAttach2023-00025.doc
Additional Information AddInfoAttach2023-00025.docx
Statutory Authority The statutory bases for this rule are sections 39-21-112(1) and 39-26-717, C.R.S.
Description of Subjects/Issues The purpose of this rule is to provide examples of qualifying and non-qualifying products for the new sales tax exemption on incontinence products and diapers created in House Bill 22-1005.
Purpose/Objective of Rule The purpose of this rule is to provide examples of qualifying and non-qualifying products for the new sales tax exemption on incontinence products and diapers created in House Bill 22-1005.
Basis And Purpose BasisAndPurposeAttachment2023-00025.docx
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number HB22-1055
Hearing Date 02/16/2023
Hearing Time 10:30 AM
Hearing Location Virtual Hearing See Comments
Contact Name Josh Pens
Contact Title Director
Contact Telephone 3038665627
Contact email dor_taxrules@state.co.us

Adopted rule

Adopted Rules AdoptedRules02023-00025.doc
Redline Redline2023-00025.doc
Adopted Date 03/24/2023
AGO requested date 03/27/2023
Attorney General Opinion 04/12/2023
Colorado Register publication date 04/25/2023
Effective Date 05/15/2023
Inserted into CCR 05/03/2023
  
  
  
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