Adopted – Colorado Income Tax Withholding Rule
On January 9, 2026, the Colorado Department of Revenue, Division of Taxation, adopted five income tax withholding rules. The adoption was based on the public rulemaking hearing held on October 2, 2025.
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Request for Public Input – Master Settlement Agreement and Tobacco and Nicotine Products Rules
The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and amended master settlement agreement and tobacco and nicotine products tax rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.
Notice of Proposed Rulemaking – Mandatory Electronic Filing and Payment of Certain Taxes and Fees and Update Sales Tax Filing Schedules
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax rules listed below at 10:00 a.m. on January 15, 2026.
Workgroup Meeting – Mandatory Electronic Filing and Payment of Certain Taxes and Fees
The Colorado Department of Revenue, Division of Taxation, is hosting a virtual workgroup meeting to discuss the promulgation of new and amended tax rules regarding mandatory electronic filing and payment of certain taxes and fees. The Department has prepared the draft rules below to aid in the process of soliciting public comments.
Notice of Proposed Rulemaking – Colorado Income Tax Withholding
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the income tax withholding rules listed below at 10 a.m. on October 2, 2025.
This hearing will be conducted virtually and will be recorded. The Department has created a Virtual Rulemaking Hearing Guide that provides additional information for participants.
Request for Public Input – Colorado Income Tax Withholding
The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and amended rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.
Workgroup Meeting – Sales Tax on Leases
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new sales tax rule regarding leases. The Department has prepared the draft rule below to aid in the process of soliciting public comments.
Request for Public Input – Quantum Facility Investment Credit Recapture
The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding a draft of the following new rule. The Department has prepared the draft below to aid in the process of soliciting public comments.
Workgroup Meeting – Mainframe Computer Access
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new rule regarding the sales tax treatment of mainframe computer access. The Department has prepared the draft rule below to aid in the process of soliciting public comments.
To access recordings, comments, and other materials, please use the public drive.
Workgroup Meeting – Partnership Adjustment Reporting – House Bill 23-1277
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting at 10:00 a.m. December 12, 2024, to discuss the promulgation of a new rule to implement the partnership adjustment reporting requirements established by House Bill 23-1277. Among other things, the bill enacted section 39-22-601.5, C.R.S., based on the model statute developed by the Multistate Tax Commission for reporting adjustments to federal taxable income and federal partnership audit adjustments.