Enterprise Zone Rules - Adopted | Department of Revenue

Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued.

On August 18, 2021, the Colorado Department of Revenue, Division of Taxation, adopted five enterprise zone rules. The adoption was based on the public rulemaking hearing held on April 22, 2021.

Prior to the public rulemaking hearing, the Department solicited public comment on the rules from December 7, 2020 through January 15, 2021.

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.

Rule 39-30-103.5. Credit for Enterprise Zone Contributions.
Rule 39-30-104. Enterprise Zone Investment Tax Credit.
Rule 39-30-105. Enterprise Zone New Business Facility Employee Credits.
Rule 39-30-105.6. Credit for Rehabilitation of Vacant Buildings.
Rule 39-35-104. Aircraft Manufacturer New Employee Income Tax Credit.

Enterprise Zone Rules - Adopted

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