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Notice of Proposed Rulemaking – Wildfire Rebuild Exemption; Rooms and Accommodations

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The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the sales tax rules listed below at 10:00 a.m. on August 31, 2023. 

This hearing will be conducted virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides more information for participants

Proposed Rules: 

  • Rule 39-26-734–1. Declared Wildfire Disaster Rebuild Exemption Refund Rate. The purpose of this rule is to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both. The Department anticipates adopting an emergency rule on this topic within the next week. 
  • Rule 39-26-102(11).  Rooms and Accommodations. The purpose of the proposed revisions to this rule is to resolve two concerns raised by the Office of Legislative Legal Services in the course of their review under section 24-4-103(8)(d), C.R.S.  Specifically, the term “trailer coach” is added to the list of places that may contain a “room.”  Although section 39-26-102(11), C.R.S., has long included “trailer coach” in the list of taxable rooms and accommodations, this term was never added to the rule.  Likewise, the phrase “trailer court or park” in paragraph (2) is being changed to “trailer court and park” to conform with the wording of section 39-26-102(11), C.R.S.

How to Participate

The Department encourages participants 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.

Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 870 4903 6543 

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 August 31, 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 August 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.