The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following sales tax rule at 10:00 A.M. on Thursday, June 2, 2022. This hearing will be conducted entirely by telephone and video conference, and will be recorded. The Department has created a Virtual Rulemaking Hearing Guide that provides additional guidance for participants.
Parties wishing to attend or participate by video conference may obtain a link for connecting by sending an email to dor_taxrules@state.co.us. Because of additional participation features provided by the video conference, we encourage participants to participate through the video conference. Participants are welcome to use a webcam to appear by video, but may also leave their video camera off.
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 669 900 6833
Meeting ID: 847 9951 1762
Proposed Rules:
- 39-26-102(11). Rooms & Accommodations. The purpose of this rule is to amend the permanent rule defining the terms “room” and “accommodation” as more particularly described in the statement of basis and purpose filed with this notice. The proposed rule also defines “auto camp.”
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 this revised proposed rule was appropriate. Therefore, the Department has terminated the December 2, 2021 hearing. Public comments received in connection with the December 2, 2021 hearing will be included as part of the record for this rulemaking hearing.
The Department will accept oral and written comments on this proposed rule. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on June 2, 2022.
You can find the proposed rule, and the statement of basis and purpose, at the link above. You may also find this information on the Division’s website.
The proposed rule will be published in the Colorado Register on May 10, 2022.
We would appreciate your feedback to help us measure and improve the success of the rulemaking program. If you participate in the rulemaking process, we invite you to complete a short survey. Follow the link, and choose the "I participated in the Rulemaking Process (Announcement, Stakeholder Meeting, or Hearing)" option.