On November 4, 2022, the Colorado Department of Revenue, Division of Taxation, adopted a rule regarding sales tax on rooms and accommodations. The adoption was based on the public rulemaking hearing held on June 2, 2022.
A prior version of this proposed rule was the subject of a rulemaking hearing on December 2, 2021. The rule was revised based on comments received at that hearing, and the Department determined that a further hearing on the revised rule was appropriate. Therefore, the Department terminated the December 2, 2021 hearing. Public comments received in connection with the December 2, 2021 hearing were included as part of the record for this rulemaking hearing.
A copy of the adopted rule, date of publication in the Colorado Register, and effective date may be found on the Secretary of State’s website at the link below.