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 - Retail Delivery Fees

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The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following rules listed below at 10:00 AM on November 3, 2022. This hearing will be conducted entirely by telephone and video conference, and will be recorded. The Department has created a Virtual Rulemaking Hearing Guide that provides additional guidance for participants. 
Parties wishing to attend or participate by video conference may obtain a link for connecting by sending an email to Because of additional participation features provided by the video conference, we encourage participants to participate through the video conference. Participants are welcome to use a webcam to appear by video, but may also leave their video camera off. The meeting can accommodate 300 people. If the hearing reaches capacity, please wait in the waiting room for someone to leave the hearing after they provide their comments and you will be automatically admitted when a space becomes available.
Parties wishing to attend or participate by teleconference should connect as follows:

          Phone Number: 1 (669) 900-6833

Meeting ID: 829 8590 9051

Proposed Rules:

  • 39-21-116.5. Penalties for Officers or Members. The purpose of this rule amendment is to add the retail delivery fees imposed pursuant to sections 24-38.5-303, 25-7.5-103, 43-4-218, 43-4-805, 43-4-1203, and 43-4-1303, C.R.S., and the daily vehicle rental fee imposed pursuant to section 43-4-804, C.R.S., to the list of fees to which the penalty in section 39-21-116.5, C.R.S., applies.
  • Rule 43-4-218. Retail Delivery Fees. The purpose of this rule is to set forth the manner in which retail delivery fees are collected, administered, and enforced.

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 in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on November 3, 2022.
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. In addition, we have attached a redline version of Rule 43-4-218 to show the changes the Department made to the rule based on the feedback the Department received from the public at a workgroup meeting on June 23, 2022.
The proposed rules will be published in the Colorado Register on October 10, 2022.
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.