News Article

Request for Public Input – 2026 Miscellaneous Rules

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 drafts to aid in the process of soliciting public comments.

Adopted – Retail Marijuana Tax

On August 4, 2026, the Colorado Department of Revenue, Division of Taxation, adopted a new retail marijuana tax rule. The adoption was based on the public rulemaking hearing held on June 30, 2026.

Emergency Rule Adoption – Retail Marijuana Excise Taxes

On August 4, 2026, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to ensure the timely creation of average market rate categories as required by House Bill 26-1077. The emergency rule, as well as the

Workgroup Meeting Rescheduled – Computer Software

The Colorado Department of Revenue, Division of Taxation, previously announced a workgroup meeting to discuss the development of new rules with respect to legislative changes made to computer software enacted in House Bill 26-1223 on August 6, 2026, at 10:00

Adopted – Sales Tax on Leases

On July 7, 2026, the Colorado Department of Revenue, Division of Taxation, adopted Special Rule 46 regarding sales tax on leases. The Division also repealed Rules 39-26-102(23) and 39-26-713-1. The adoption and repeals were based on the public rulemaking hearing

Workgroup Meeting – Computer Software

The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the development of new rules with respect to legislative changes made to computer software enacted in House Bill 26-1223. The Department has not drafted rules

Workgroup Meeting – Sales Tax on Food

The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a revised sales tax rule regarding food. The Department has prepared the draft rule and corresponding guidance publication linked below to aid

Workgroup Meeting – Qualified Care Worker Credit

The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new rule regarding the qualified care worker income tax credit. The Department has prepared the draft rule below to aid in