Adopted – Sales Tax on Leases

On July 7, 2026, the Colorado Department of Revenue, Division of Taxation, adopted Special Rule 46 regarding sales tax on leases. The Division also repealed Rules 39-26-102(23) and 39-26-713-1. The adoption and repeals were based on the public rulemaking hearing held on June 4, 2026.

Prior to the public rulemaking hearing, the Department held stakeholder workgroup meetings on May 20, 2025, and February 19, 2026.

Copies of the adopted and repealed rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below.

Recent Articles

Notice of Proposed Rulemaking – Retail Marijuana Taxes

The Colorado Department of Revenue, Division of Taxation, will hold a virtual public rulemaking hearing regarding retail marijuana tax rules at 10:00 a.m. on October 15, 2026.

Request for Public Input – 2026 Miscellaneous Rules

The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and amended rules. The Department has prepared drafts to aid in the process of soliciting public comments.

Adopted – Retail Marijuana Tax

On August 4, 2026, the Colorado Department of Revenue, Division of Taxation, adopted a new retail marijuana tax rule. The adoption was based on the public rulemaking hearing held on June 30, 2026.