On February 24, 2026, the Colorado Department of Revenue, Division of Taxation, adopted 12 rules regarding mandatory electronic filing and payment of certain taxes and fees and sales fax filing schedules. The adoption was based on the public rulemaking hearing held on January 15, 2026.
Prior to the public rulemaking hearing, the Department held a workgroup on November 13, 2025, regarding the 11 rules under section 39-21-119.5, C.R.S., about mandatory electronic filing and payment of certain taxes and fees.
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.
- 39-26-109. Sales Tax Filing Schedules.
- 39-21-119.5–1. Requirements for Electronic Filing and Electronic Payment.
- 39-21-119.5–2. Mandatory Electronic Filing of the Retail Sales Tax Return.
- 39-21-119.5–3. Mandatory Electronic Filing of the Aviation Fuel Sales Tax Return.
- 39-21-119.5–4. Mandatory Electronic Filing and Payment of the Daily Vehicle Rental Fee and Congestion Impact Fee.
- 39-21-119.5–5. Mandatory Electronic Filing and Payment of the Public Utilities Administration Fee.
- 39-21-119.5–6. Mandatory Electronic Filing and Payment of the Motor Fuel Tax.
- 39-21-119.5–7. Mandatory Electronic Filing and Payment of the Alcohol Beverages Excise Tax.
- 39-21-119.5–8. Mandatory Electronic Filing and Payment of the Alcohol Beverages Excise Tax by Winery Direct Shipper Permit Holders.
- 39-21-119.5–9. Mandatory Electronic Filing of Oil and Gas Severance Tax Withholding Statements.
- 39-21-119.5–10. Mandatory Electronic Filing and Payment of the County Lodging Tax.
- 39-21-119.5–11. Mandatory Electronic Filing and Payment of the Local Marketing and Promotion Tax.