On January 2, 2024, the Colorado Department of Revenue, Division of Taxation, adopted the Buyer’s Claims for Refund of Sales or Use Tax Paid rule. The adoption was based on the public rulemaking hearing held on November 2, 2023.
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting on January 23, 2024, at 10 a.m. to study the Colorado Child Care Contribution Credit (credit) pursuant to House Bill 23-1091. The Department is required to develop recommendations regarding:
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the income tax rule listed below on January 18, 2024, at 10:00 a.m.
This hearing will be conducted virtually. Those interested in attending the hearing must register to participate virtually . The Department has created a Virtual Rulemaking Hearing Guide
Proposed Rules:
On December 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to publish the amount of the state refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023.
On November 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted five income tax rules. The adoption was based on the public rulemaking hearing held on July 18, 2023.
On November 1, 2023, the Colorado Department of Revenue, Division of Taxation, adopted two sales tax rules. The adoption was based on the public rulemaking hearing held on August 31, 2023.
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.
The Colorado Department of Revenue, Division of Taxation, is seeking public input on a draft of the amended rule below. The Department has prepared the draft to aid in the process of soliciting public comments.
The Colorado Department of Revenue has published the following revised sales and use tax exemption forms in accordance with House Bill 22-1039.
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the income tax rules listed below at 10:00 a.m. on November 30, 2023.
This hearing will be conducted virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants
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.