The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding a draft of a new rule on the motor vehicle daily rental fees. The Department has prepared the following draft to aid in the process of soliciting public comments.
- Special Rule 1. Motor Vehicle Daily Rental Fees. The purpose of this new rule is to set forth the manner in which the motor vehicle daily rental fees are collected, administered, and enforced.
We do not plan to convene a workgroup meeting for this rule prior to the formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rule. Please submit comments on the draft rule by emailing your comments to dor_taxrules@state.co.us. Written comments will be accepted through March 13, 2026. All written comments submitted will be made public. You can access comments submitted to the Department and other materials through the public drive.
After evaluating the comments received, the Department will determine whether the draft rule should move forward, and, if so, whether further revisions to the rule are necessary. If the Department moves forward with the proposed rule, additional comments will be accepted following a notice of proposed rulemaking. Thank you in advance for your input.
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.