Pursuant to section 24-4-103(4)(a), C.R.S., the Colorado Department of Revenue, Division of Taxation is making available a revised proposed rule in advance of the hearing scheduled for November 2, 2023. The Department issued a notice of proposed rulemaking on September 25, 2023, for proposed Rule 39-26-703–1 and proposed Rule 39-26-703–2. The Department has revised proposed Rule 39-26-703–2 to incorporate the contents of proposed Rule 39-26-703–1. A redline version of the revised proposed Rule 39-26-703–2 can be accessed with the link below.
Revised Proposed Rule:
- 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 protective refund claims for sales and use tax paid to the seller and the penalty imposed for incomplete refund claims.
The public rulemaking hearing for the revised proposed rule 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. 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 the revised proposed rule. Oral comments will be accepted at the rulemaking 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 November 2, 2023.
You can find the revised proposed rule and statements of basis and purpose at the link above.
The revised proposed rule will be published in the Colorado Register on October 25, 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.