Adopted – Income Tax Rules
On November 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted five income tax rules. The adoption was based on the public rulemaking hearing held on July 18, 2023.
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Adopted – Wildfire Rebuild Exemption; Rooms and Accommodations Rules
On November 1, 2023, the Colorado Department of Revenue, Division of Taxation, adopted two sales tax rules. The adoption was based on the public rulemaking hearing held on August 31, 2023.
Copies of the adopted rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below.
Request for Public Input – Innovative Motor Vehicle and Innovative Truck Credits
The Colorado Department of Revenue, Division of Taxation, is seeking public input on a draft of the amended rule below. The Department has prepared the draft to aid in the process of soliciting public comments.
Revised Sales and Use Tax Exemption Forms
The Colorado Department of Revenue has published the following revised sales and use tax exemption forms in accordance with House Bill 22-1039.
Notice of Proposed Rulemaking – Rules for Individual Income Tax Modifications
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the income tax rules listed below at 10:00 a.m. on November 30, 2023.
Notice of Revised Proposed Rule – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid
Pursuant to section 24-4-103(4)(a), C.R.S., the Colorado Department of Revenue, Division of Taxation is making available a revised proposed rule in advance of the hearing scheduled for November 2, 2023. The Department issued a notice of proposed rulemaking on September 25, 2023, for proposed Rule 39-26-703–1 and proposed Rule 39-26-703–2. The Department has revised proposed Rule 39-26-703–2 to incorporate the contents of proposed Rule 39-26-703–1.
Notice of Proposed Rulemaking – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid
***The Department has revised proposed Rule 39-26-703–2 to incorporate the contents of proposed 39-26-703–1.
Emergency Rule Adoption – Wildfire Rebuild Exemption
On August 3, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both.
Notice of Proposed Rulemaking – Wildfire Rebuild Exemption; Rooms and Accommodations
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the sales tax rules listed below at 10:00 a.m. on August 31, 2023.