The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new rule regarding the sales tax treatment of mainframe computer access. The Department has prepared the draft rule below to aid in the process of soliciting public comments.
The workgroup meeting will take place on February 20, 2025, at 10:00 am, and will be conducted virtually and recorded. If you would like to participate, please register here. The Department has created a Virtual Workgroup Guide that provides additional guidance for participants. Additional information on how to participate in the workgroup is discussed below.
One week before the workgroup meeting, the Department will distribute an agenda for the meeting. If you have topics you would like to discuss at the workgroup meeting, please send those topics by email to dor_taxrules@state.co.us by February 6, 2025, to be included in the agenda.
Draft Rule to be Discussed:
- Special Rule 46. Mainframe Computer Access. The purpose of this rule is to provide guidance regarding the tax treatment of mainframe computer access, including the sourcing of taxable sales, the distinction between mainframe computer access and computer software, and the taxability of mixed transactions involving both mainframe computer access and computer software.
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 February 20, 2025, at 10:00 a.m. If you would like to participate, please register here. People willing to share their knowledge on the workgroup topic are encouraged to attend and participate.
This workgroup meeting is being conducted virtually using the Zoom platform. 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 even if participants 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: 883 5064 8051- Submit comments on the draft rule by 5:00 p.m. on February 20, 2025. Prior to commenting, review any existing rules, the related statutes or legislation, and the draft rule or tax topic being discussed. Then provide feedback or input on necessary changes or additions to the rule or any guidance that needs to be included in the rule. All feedback is welcome, but the most useful feedback includes specific language to be added to, removed from, or changed in the draft rule, 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 plan to attend the workgroup meeting.