| Notice Filed with SOS |
12/15/2025 |
| Rule |
ProposedRuleAttach2025-00615.pdf
|
| Additional Information |
AddInfoAttach2025-00615.doc
|
| Statutory Authority |
The statutory bases for this rule are sections 39-21-112(1), 39-26-105, 39-26-109, and 39-26-122, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to conform the rule to legislative changes made in House Bill 24-1041. Furthermore, pursuant to the authority provided by section 39-26-109(1)(c), C.R.S., which was added by House Bill 24-1041, the Department proposes increasing the amount of monthly tax collected above which a retailer is required to file sales tax returns on a monthly filing schedule. The proposed rule also clarifies that both state and state-administered local sales taxes are taken into account in calculating the amount of monthly tax collected. The proposed rule excludes special sales event returns from the scope of the rule. Finally, the proposed rule makes other amendments to improve clarity and to conform with the Department’s current drafting style. |
| 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 using this link: https://us02web.zoom.us/meeting/register/gGOo8eMuSq6Zi-gvu8-7Pg
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 845 1132 5823 |
| Submitted in response to issues raised by COLS/OLLS? |
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
01/15/2026 |
| 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 |