Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


Notice of Proposed Rulemaking – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid

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***The Department has revised proposed Rule 39-26-703–2 to incorporate the contents of proposed 39-26-703–1. The revised proposed rule can be accessed here.***

The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the sales tax refund rules listed below. The hearing will take place 10:00 a.m. on November 2, 2023, at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. Entrance B is on the west side of the building at the northern end.

Those interested in attending the hearing remotely should register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants

Proposed Rules: 

  • Rule 39-26-703–1. Protective Refund Claims for Sales or Use Tax Paid to a Seller. The purpose of this rule is to provide guidance regarding protective refund claims for sales and use tax paid to a seller.
  • Rule 39-26-703–2. Buyer’s Claims for Refund of Sales or Use Tax Paid. The purpose of this rule is to prescribe, pursuant to section 39-26-703(2)(d), C.R.S., the form for making an application for refund of sales or use taxes and the data, information, and documentation an applicant must provide. The rule also provides guidance regarding the penalty imposed for incomplete refund claims.

The Department encourages remote participants to participate through video conference because of additional participation features. Participants are welcome to use a webcam to appear by video but can also leave their video camera off. If you would like to virtually attend the rulemaking hearing, please register to participate virtually.

Parties wishing to attend or participate by teleconference should connect as follows:

Phone Number: 1 (669) 900-6833
Meeting ID: 813 6426 8625

The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted at the rulemaking hearing. Written comments may be submitted to in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 p.m. on November 2, 2023.

You can find the proposed rules and statements of basis and purpose at the links above. You may also find this information on the Division’s website.
The proposed rules will be published in the Colorado Register on October 10, 2023.

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 (written comments, workgroup meeting, or hearing)" option.