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Code of Colorado Regulations eDocket
Details of Tracking Number
2023-00441
CCR details
| Tracking Number |
2023-00441 |
| 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 |
07/31/2023 |
| Rule |
ProposedRuleAttach2023-00441.doc
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| Additional Information |
AddInfoAttach2023-00441.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 define the terms “room” and “accommodation” as those terms are used in section 39-26-102(11), C.R.S., and elsewhere in article 26 of title 39, C.R.S. The rule also defines “auto camp.”
The purpose of the proposed revision to the rule adopted November 4, 2022, is to resolve two concerns raised by the Office of Legislative Legal Services in the course of their review under section 24-4-103(8)(d), C.R.S. Specifically, the term “trailer coach” is added to the list of places that may contain a “room.” Although section 39-26-102(11), C.R.S., has long included “trailer coach” in the list of taxable rooms and accommodations, this term was never added to the rule. Likewise, the phrase “trailer court or park” in paragraph (2) is being changed to “trailer court and park” to conform with the wording of section 39-26-102(11), C.R.S. |
| Purpose/Objective of Rule |
The purpose of this rule is to define the terms “room” and “accommodation” as those terms are used in section 39-26-102(11), C.R.S., and elsewhere in article 26 of title 39, C.R.S. The rule also defines “auto camp.” The purpose of the proposed revision to the rule adopted November 4, 2022, is to resolve two concerns raised by the Office of Legislative Legal Services in the course of their review under section 24-4-103(8)(d), C.R.S. Specifically, the term “trailer coach” is added to the list of places that may contain a “room.” Although section 39-26-102(11), C.R.S., has long included “trailer coach” in the list of taxable rooms and accommodations, this term was never added to the rule. Likewise, the phrase “trailer court or park” in paragraph (2) is being changed to “trailer court and park” to conform with the wording of section 39-26-102(11), C.R.S. |
| Basis And Purpose |
BasisAndPurposeAttachment2023-00441.docx
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| Submitted in response to issues raised by COLS/OLLS? |
Yes
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| Is this rule adopted in response to recent legislation? |
No
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| Hearing Date |
08/31/2023 |
| 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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