The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to solicit input for sales tax rules drafted to implement House Bill 22-1118, which can be found below. The Department has prepared the draft rule below to aid in the process of soliciting public comments. The Department previously convened a workgroup meeting to solicit input from the public and considered that input in drafting these rules. In addition to the draft rules, the Department has also prepared a brief explanation of how the draft rules address certain issues.
The workgroup meeting will take place on August 15, 2023, at 10 a.m. 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. The workgroup meeting will also be available virtually. The Department has created a Virtual Workgroup Guide that provides additional guidance for virtual participants. More information on how to participate in the workgroup is discussed below.
The agenda for the workgroup can be found here.
Draft Rules
- Rule 39-26-703–1. Protective Claims for Sales or Use Tax Refunds. The purpose of this rule is to provide guidance regarding protective claims for sales and use tax refunds.
- Rule 39-26-703–2. Buyer’s Claims for Refund of Sales 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 the penalty imposed for incomplete refund claims.
What is a workgroup?
A workgroup is a forum for the Department to gather information from the public for the development of new rules or for the revision of existing rules. Workgroups occur in advance of a rulemaking hearing and may or may not incorporate draft rules. The workgroup consists of individuals who have knowledge of the issues being discussed. The workgroup members will be asked to provide their input and insight, along with constructive feedback and suggestions, in an open discussion format.
How to participate?
- Attend the workgroup meeting scheduled for August 15, 2023, at 10 a.m. If you would like to participate virtually, please register to participate virtually. People willing to share their knowledge on the workgroup topic are encouraged to attend and participate.
This workgroup meeting has the option to participate virtually using the Zoom platform. If a workgroup member chooses to participate virtually, video conferencing equipment and an adequate Internet connection, are recommended but not required (participation by video is optional). Connecting through the Zoom website or desktop client offers additional features than the phone conferencing options. Participants may choose to leave their cameras off.
Workgroup meetings are recorded and may be reviewed afterward by those who are unavailable at the scheduled meeting time. Email dor_taxrules@state.co.us to obtain access to the recording.
People wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 858 4333 6385
- Submit comments on the draft rules by 5:00 p.m. on August 15, 2023. Prior to commenting, review any existing rules, the related statutes or legislation, and the draft rules or tax topic being discussed. Then provide feedback or input on necessary changes or additions to the rules or any guidance that needs to be included in the rules. All feedback is welcome, but the most useful feedback includes specific language to be added to, removed from, or changed in the draft rules, and the statutory basis for the changes. Comments should be submitted by email to dor_taxrules@state.co.us. Written comments are encouraged even if you are able to attend the workgroup meeting.