The Colorado Department of Revenue, Division of Taxation, will hold a virtual public rulemaking hearing on the tax rules listed below at 10:00 a.m. on November 17, 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 a copy of the rules and comments submitted to the Department, and other materials through the public drive for this rulemaking. The rulemaking hearing recording will also be posted on the public drive after it is held.
Income Tax Rules:
- Rule 39-22-107. Individual Income Tax Filing Status. The purposes of this amendment are to renumber the rule to correspond to a more appropriate statutory section, and to provide a more comprehensive explanation of how Colorado income tax filing status is determined and how it affects tax calculations.
- Rule 39-22-119. Child and Dependent Care Expenses Credit. The purposes of this amendment are to conform the rule to legislative changes made in House Bill 24-1134, and to make grammatical and stylistic changes to improve the clarity and readability of the rule.
- Rule 39-22-119.5. Low-Income Child Care Expenses Tax Credit. The purpose of this amendment is to repeal the rule because it is obsolete. For tax years beginning on and after January 1, 2026, House Bill 24-1134 eliminated the separate low-income child care expenses credit in section 39-21-119.5, C.R.S., and expanded the credit for child and dependent care expenses in section 39-21-119, C.R.S., to include individuals with lower income.
- Rule 39-22-123.5. Earned Income Tax Credit. The purposes of this amendment are to repeal an obsolete paragraph and to make grammatical and stylistic changes to improve the clarity and readability of the rule.
- Rule 39-22-129. Child Tax Credit. The purposes of this amendment are to repeal an obsolete paragraph and to make grammatical and stylistic changes to improve the clarity and readability of the rule.
- Rule 39-22-130. Family Affordability Tax Credit and Family Affordability Credit. The purpose of this new rule is to clarify the calculation of the family affordability tax credit and family affordability credit for part-year Colorado residents.
- Rule 39-22-304(3)(i). Wages and Salaries Corporate Income Tax Modification. The purpose of this amendment is to repeal the rule because House Bill 26-1289 limited the subtraction to income tax years beginning before January 1, 2027.
- Rule 39-22-538. Rural Primary Health Care Preceptor Credit. The purpose of this amended rule is to conform the rule to legislative changes made by House Bill 24-1036.
Sales Tax Rules:
- Rule 39-26-105–1. Remittance of Sales Tax. The purpose of this amendment is to clarify that no retailer’s service fee is allowed after January 1, 2026, pursuant to House Bill 25B-1005.
- Rule 39-26-113.5. Refund of Sales and Use Tax for Vehicles Used in Interstate Commerce. The purpose of this amendment is to repeal the rule because House Bill 24-1036 amended section 39-26-113.5, C.R.S., making the refund previously allowed by that section unavailable effective July 1, 2025.
- Rule 39-26-208. The purpose of this amendment is to repeal the rule because it is unnecessary and duplicative of both statute and new Special Rule 46.
- Special Rule 44. Marketplaces Owned, Operated, or Controlled by Marketplace Facilitators. The purpose of this amendment is to clarify that no retailer’s service fee is allowed after January 1, 2026, pursuant to House Bill 25B-1005.
Procedure and Administration Rules:
- Rule 39-21-102. Applicability of Article 21 of Title 39, C.R.S., Taxes and Fees. The purpose of this new rule is to clarify the applicability of the provisions of article 21 of title 39, C.R.S., to the taxes and fees administered by the Taxation Division.
- Rule 39-21-113–1. Fee for the Issuance of Proof of Return Filing. The purpose of this new rule is to establish and charge a fee for the issuance of proof of return filing.
Passenger Mile Tax Rule:
- Rule 42-3-308. Filing and Remittance of Passenger Mile Tax. The purpose of this new rule is to prescribe the filing and remittance due dates for the passenger-mile tax.
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 may 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 9200 1958
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 November 17, 2026. A recording of the hearing, and all written comments submitted, will be made published in the public drive.
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. Note that it may take up to three business days before the text of the proposed rule is accessible on the Secretary of State’s website. The proposed rules will be published in the Colorado Register on October 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.