On March 24, 2023, the Colorado Department of Revenue, Division of Taxation, adopted two sales and use tax rules for period products and incontinence products and diapers. The adoption was based on the public rulemaking hearing held on February 16, 2023.
Prior to the public rulemaking hearing, the Department solicited public comment on the rules from November 7, 2022, through December 2, 2022.
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.
Rule 39-22-717–2. Period Products.
Rule 39-26-717–3. Incontinence Products and Diapers.