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Code of Colorado Regulations eDocket
Details of Tracking Number
2025-00617
CCR details
| Tracking Number |
2025-00617 |
| Type of Filing |
Permanent Rule |
| Department |
200 Department of Revenue |
| Agency |
201 Taxation Division |
| CCR Number |
1 CCR 201-1 |
| CCR Title |
PROCEDURE AND ADMINISTRATION |
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Proposed rule
| Notice Filed with SOS |
12/15/2025 |
| Rule |
ProposedRuleAttach2025-00617.pdf
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| Additional Information |
AddInfoAttach2025-00617.doc
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| Statutory Authority |
The statutory bases for this rule are sections 24-90-110.7, 25-42-103, 29-1-204.5, 29-2-203, 29-2-212, 30-11-107.9, 30-20-604.5, 37-50-110, 39-21-112, 39-21-119.5, 39-26-103.5, 39-26-105, and 43-4-605, C.R.S. |
| Description of Subjects/Issues |
The purpose of this rule is to require the electronic filing of the retail sales tax return. Specifically, the rule: defines certain terms used therein; prescribes the dates over a three-year period by which a retailer or qualified purchaser shall comply with the electronic filing requirements based on the retailer’s annual gross sales or qualified retailer’s annual gross purchases; and articulates that when a retailer or qualified purchaser meets the threshold to require electronic filing of the retail sales tax return, all future returns shall be filed electronically regardless of whether the retailer’s annual gross sales or qualified purchaser’s annual gross purchases fall below the threshold in a subsequent calendar year. |
| 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? |
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| Is this rule adopted in response to recent legislation? |
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| 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 |
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Adopted rule
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Adopted Rules
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| Redline |
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