On January 12, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to comply with a state law and the need to provide an extension of time for the seller of a heat pump system, heat pump water heater, or residential energy storage system to electronically file credit assignment report.
On January 12, 2023, the Colorado Department of Revenue, Division of Taxation, adopted three rules regarding return filing and payment. The adoption was based on the public rulemaking hearing held on December 1, 2022.
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following sales tax rules listed below at 10:30 a.m. on February 16, 2023. 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.
Proposed rules:
The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding a draft of the following new income tax rule. The Department has prepared the following draft to aid in the process of soliciting public comments.
The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding drafts of the following new and amended rule. The Department has prepared the following drafts to aid in the process of soliciting public comments.
The Colorado Department of Revenue, Division of Taxation, is seeking input from stakeholders regarding drafts of the following rules.
The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding a draft of the following amended rule. The Department has prepared the following draft to aid in the process of soliciting public comments.
On November 16, 2022, the Colorado Department of Revenue, Division of Taxation, adopted a rule regarding prearranged ride fees. The adoption was based on the public rulemaking hearing held on November 1, 2022.
The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding draft amendments made to the Colorado income tax withholding rule. The Department has prepared the following draft to aid in the process of soliciting public comments.
On November 4, 2022, the Colorado Department of Revenue, Division of Taxation, adopted a rule regarding sales tax on rooms and accommodations. The adoption was based on the public rulemaking hearing held on June 2, 2022.