The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the rules listed below at 10:00 a.m. on May 19, 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, comments submitted to the Department, and other materials through the public drive for the master settlement agreement and tobacco and nicotine products tax rules and the public drive for the motor vehicle daily rental fee rule. The rulemaking hearing recording will also be posted on the public drive after it is held.
Master Settlement Agreement:
- Rule 39-28-202. Tobacco Distributors. The purpose of this amendment is to repeal Rule 39-28-202, which will be relocated, with revisions, to Rule 39-28-305–1.
- Rule 39-28-305–1. Filing Requirements for Tobacco Distributors. The purpose of this new rule is to relocate, with amendments, the existing Rule 39-28-202. The amendments remove content from the existing rule that is duplicative of the statute, Department forms, and form instructions.
- Rule 39-28-303. Tobacco Product Manufacturer Certification. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
- Rule 39-28-303(2)(a)(II). Decertification. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
- Rule 39-28-303(2)(c). Electronic Mail Address. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
- Rule 39-28-305–2. Nonparticipating Manufacturer Escrow Payment and Notification Requirements. The purpose of the amendments to this rule are to apply quarterly escrow payment and notification requirements to all nonparticipating manufacturers and to make other clarifying revisions to the rule.
Tobacco and Nicotine Products Tax Rules:
- Rule 39-28.5-101–1. Manufacturer’s List Price. The purpose of this amendment is to further define terms used in the definition of “manufacturer’s list price” in section 39-28.5-101(7), C.R.S.
- Rule 39-28.5-107. Credit Against Tobacco Products Excise Tax. The purpose of this new rule is to prescribe the procedure for claiming credit, when permissible, for tax previously paid.
- Rule 39-28.6-102. Manufacturer’s List Price. The purpose of this amendment is to further define terms used in the definition of “manufacturer’s list price” in section 39-28.6-102(5), C.R.S.
- Rule 39-28.6-108. Credit Against Nicotine Products Excise Tax. The purpose of this new rule is to prescribe the procedure for claiming credit, when permissible, for tax previously paid.
Fees and Surcharges:
- Special Rule 1. Motor Vehicle Daily Rental Fees. The purpose of this rule is to set forth the manner in which the motor vehicle daily rental fees are collected, administered, and enforced.
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: 810 1868 4314
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 May 19, 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 April 25, 2026.
The Department would appreciate your feedback to help measure and improve the success of the rulemaking program. If you participate in the rulemaking process, you are invited to complete a short survey. Follow the link and choose the "I participated in the Rulemaking Process (written comments, workgroup meeting, or hearing)" option.