The Colorado Department of Revenue, Division of Taxation, is hosting a virtual workgroup meeting to discuss the promulgation of new and amended tax rules regarding mandatory electronic filing and payment of certain taxes and fees. The Department has prepared the draft rules below to aid in the process of soliciting public comments.
This workgroup meeting will take place virtually on November 13, 2025, at 10:00 a.m. and will be recorded. If you would like to participate, please register here. The Department has created a Virtual Workgroup Guide that provides additional guidance for participants. More information on how to participate in the workgroup is discussed below.
The agenda for the workgroup meeting can be found in the public drive.
Draft Rules to be Discussed:
- 39-21-119.5—1. Requirements for Electronic Filing and Electronic Payment. The purpose of this amendment is to remove the requirements for the Department’s Digital Bill Pay ACH debit payment program that has been discontinued.
- 39-21-119.5—2. Mandatory Electronic Filing of the Retail Sales Tax Return. The purpose of this rule is to require the electronic filing of the retail sales tax return based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—3. Mandatory Electronic Filing of the Aviation Fuel Sales Tax Return. The purpose of this rule is to require the electronic filing of the aviation fuel sales tax return based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—4. Mandatory Electronic Filing and Payment of the Daily Vehicle Rental Fee and Congestion Impact Fee. The purpose of this rule is to require the electronic filing of the motor vehicle daily rental return and the electronic payment of the daily vehicle rental fee and the congestion impact fee based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—5. Mandatory Electronic Filing and Payment of the Public Utilities Administration Fee. The purpose of this rule is to require the electronic filing of the annual report of public utility intrastate gross operating revenue and the electronic payment of the public utilities administration fee based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—6. Mandatory Electronic Filing and Payment of the Motor Fuel Tax. The purpose of this rule is to require the electronic filing of the international fuel tax agreement tax report and the electronic payment of the motor fuel tax based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—7. Mandatory Electronic Filing and Payment of the Alcohol Beverages Excise Tax. The purpose of this rule is to require the electronic filing of the monthly report of excise tax for alcohol beverages and the electronic payment of the alcohol beverages excise tax based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—8. Mandatory Electronic Filing and Payment of the Alcohol Beverages Excise Tax by Winery Direct Shipper Permit Holders. The purpose of this rule is to require the electronic filing of the monthly report of excise tax for winery direct shipper permittees and the electronic payment of the alcohol beverages excise tax based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—9. Mandatory Electronic Filing of Oil and Gas Severance Tax Withholding Statements. The purpose of this rule is to require the electronic filing of all copies of oil and gas withholding statements based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—10. Mandatory Electronic Filing and Payment of the County Lodging Tax. The purpose of this rule is to require the electronic filing of the county lodging tax and visitor benefit tax return and the electronic payment of the county lodging tax based on filing statistics from the Department’s Office of Research and Analysis.
- 39-21-119.5—11. Mandatory Electronic Filing and Payment of the Local Marketing and Promotion Tax. The purpose of this rule is to require the electronic filing of the local marketing district tax return and the electronic payment of the local marketing and promotion tax based on filing statistics from the Department’s Office of Research and Analysis.
The Department has created a public drive where you can access the draft rules and comments submitted to the Department. The workgroup recording will also be posted on the public drive after it is held.
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 at 10:00 a.m. on November 13, 2025. 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 through the public drive.
People wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 816 8946 3899- Submit comments on the draft rules by 5:00 p.m. on November 13, 2025. 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 plan to attend the workgroup meeting. All written comments submitted will be made public through the public drive.