The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax rules listed below at 10:00 a.m. on January 15, 2026.
This hearing will be conducted virtually and will be recorded. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides additional information for participants.
You can access the previous workgroup recording and other materials through the public drive. The agenda for the previous workgroup included a PowerPoint presentation the Department displayed and discussed during the workgroup.
After the workgroup was held, it was brought to our attention that the pie graphs in the PowerPoint presentation contained errors. The Department investigated and found the pie graphs did, indeed, contain errors. We have corrected those errors, and related errors found on slide 8 (estimated number of filings impacted). An updated PowerPoint presentation may be found in the public drive. Additionally, the rulemaking hearing recording will also be posted on the public drive after it is held.
Proposed Rules:
- 39-26-109. Sales Tax Filing Schedules. The purpose of this rule is to conform the rule to legislative changes made in House Bill 24-1041. Furthermore, pursuant to the authority provided by section 39-26-109(1)(c), C.R.S., the Department proposes to increase the amount of monthly Colorado sales tax collected above which a retailer is required to file sales tax returns on a monthly filing schedule.
- 39-21-119.5–1. Requirements for Electronic Filing and Electronic Payment. The purpose of this amendment is to remove the requirements for the Department’s Digital Bill Pay ACH debit payment program that has been discontinued.
- 39-21-119.5–2. Mandatory Electronic Filing of the Retail Sales Tax Return. The purpose of this rule is to require the electronic filing of the retail sales tax return based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–3. Mandatory Electronic Filing of the Aviation Fuel Sales Tax Return. The purpose of this rule is to require the electronic filing of the aviation fuel sales tax return based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–4. Mandatory Electronic Filing and Payment of the Daily Vehicle Rental Fee and Congestion Impact Fee. The purpose of this rule is to require the electronic filing of the motor vehicle daily rental return and the electronic payment of the daily vehicle rental fee and the congestion impact fee based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–5. Mandatory Electronic Filing and Payment of the Public Utilities Administration Fee. The purpose of this rule is to require the electronic filing of the annual report of public utility intrastate gross operating revenue and the electronic payment of the public utilities administration fee based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–6. Mandatory Electronic Filing and Payment of the Motor Fuel Tax. The purpose of this rule is to require the electronic filing of the international fuel tax agreement tax report and the electronic payment of the motor fuel tax based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–7. Mandatory Electronic Filing and Payment of the Alcohol Beverages Excise Tax. The purpose of this rule is to require the electronic filing of the monthly report of excise tax for alcohol beverages and the electronic payment of the alcohol beverages excise tax based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–8. Mandatory Electronic Filing and Payment of the Alcohol Beverages Excise Tax by Winery Direct Shipper Permit Holders. The purpose of this rule is to require the electronic filing of the monthly report of excise tax for winery direct shipper permittees and the electronic payment of the alcohol beverages excise tax based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–9. Mandatory Electronic Filing of Oil and Gas Severance Tax Withholding Statements. The purpose of this rule is to require the electronic filing of all copies of oil and gas withholding statements based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–10. Mandatory Electronic Filing and Payment of the County Lodging Tax. The purpose of this rule is to require the electronic filing of the county lodging tax and visitor benefit tax return and the electronic payment of the county lodging tax based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5–11. Mandatory Electronic Filing and Payment of the Local Marketing and Promotion Tax. The purpose of this rule is to require the electronic filing of the local marketing district tax return and the electronic payment of the local marketing and promotion tax based on filing statistics from the Department’s Office of Research and Analysis.
The Department encourages the public to participate through video conference because of additional participation features it provides. 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: 845 1132 5823
The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to dor_taxrules@state.co.us in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on January 15, 2026. All written comments submitted will be made public.
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 December 25, 2025.
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.