| Notice Filed with SOS |
05/27/2025 |
| Rule |
ProposedRuleAttach2025-00208.pdf
|
| Additional Information |
AddInfoAttach2025-00208.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-26-104, 39-26-105, 39-26-106, 39-26-122, and 39-26-714, C.R.S. |
| Description of Subjects/Issues |
The purpose of this amendment is to update the rule to address how retailers that do not provide a written or electronic invoice, receipt, or other documentation must show the amount of sales taxes collected. Additionally, the amendment sets forth that retail delivery fees may not be included on the same line as sales taxes on any invoice, receipt, or other document showing the purchase price.
The amendment also repeals paragraph (a) of the rule because it no longer reflects the Department’s current interpretation of this section.
Lastly, the amendment makes grammatical and stylistic changes to the rule to improve its clarity and readability and more closely align with the statute. |
| Comments |
The Department encourages the public to participate through video conference because of additional participation features it provides. Participants are welcome to use a webcam to appear by video but can also leave their video camera off. If you would like to virtually attend the rulemaking hearing, please register to participate virtually by using this link: https://us02web.zoom.us/meeting/register/VqXIsrcjT66-MH6Db_qjOw
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 857 5399 3246 |
| Submitted in response to issues raised by COLS/OLLS? |
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
07/10/2025 |
| 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 |