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Draft for Stakeholder Input - Sales Tax Exemptions for Hotel Residents

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The Colorado Department of Revenue, Division of Taxation, is seeking input from stakeholders regarding a draft of the following new rule. The Department has prepared the following draft to aid in the process of soliciting public comments.

  •  Rule 39-26-704–4 . Sales Tax Exemptions for Hotel Residents.  - The purpose of this new rule is to further explain the exemptions for long-term rentals of rooms and accommodations applicable to state and state-administered local sales taxes and the written agreement required for such exemptions.

We do not plan to convene a stakeholder work group for this rule prior to formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rule. Please submit comments on the draft rule by emailing your comments to  Written comments will be accepted through October 15, 2020.

After evaluating the comments we receive, the Department will determine whether the draft rule should move forward and, if so, whether further revisions to the rule are necessary. If the Department moves forward with the proposed rule, additional comments will be accepted following a notice of proposed rulemaking. Thank you in advance for your input.

We would appreciate your feedback to help us measure and improve the success of the rulemaking program. If you participate in the rulemaking process, we invite you to complete a short survey.  Follow the link, and choose the "I participated in the Rulemaking Process (Announcement, Stakeholder Meeting, or Hearing)" option.


Draft for Stakeholder Input | Hearing Scheduled | Rule Adopted