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News Article

Notice of Revised Proposed Rule – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid

Pursuant to section 24-4-103(4)(a), C.R.S., the Colorado Department of Revenue, Division of Taxation is making available a revised proposed rule in advance of the hearing scheduled for November 2, 2023. The Department issued a notice of proposed rulemaking on September 25, 2023, for proposed Rule 39-26-703–1 and proposed Rule 39-26-703–2. The Department has revised proposed Rule 39-26-703–2 to incorporate the contents of proposed Rule 39-26-703–1.

Emergency Rule Adoption – Wildfire Rebuild Exemption

On August 3, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both.