Information about the recent activities of the Office of Tax Policy is provided below. This information includes new and revised publications, rulemaking activities, and recently published letter rulings and information letters.
New and Revised Publications
- Sales & Use Tax Topics: Computer Software – This publication was revised to reflect statutory amendments made by House Bill 26-1223 that take effect January 1, 2027. In general, sales of computer software that is downloaded or remotely accessed will become taxable, unless it is either governed by a negotiable license agreement or developed for use by a particular user.
- Special Topics: Retail Delivery Fees – This new publication provides information about the fees imposed on retail deliveries of tangible personal property.
- Cigarette Tax Guide – This publication was revised to reflect the 2027 interest rates; changes made by Sections 25 and 26 of House Bill 26-1289 to eliminate the service fee, effective January 1, 2027; and information about the inventory tax coming up in 2027.
- Nicotine Products Tax Guide – This publication was revised to reflect the 2027 interest rates and changes made by Section 29 of House Bill 26-1289 to eliminate the service fee, effective January 1, 2027.
- Tobacco Products Tax Guide – This publication was revised to reflect the 2027 interest rates and changes made by Section 28 of House Bill 26-1289 to eliminate the service fee, effective January 1, 2027.
Rulemaking Announcements
- 2026 Miscellaneous Rules – We recently announced a rulemaking hearing for a number of draft rules regarding various tax types, largely to amend or repeal existing rules to reflect recent legislative changes.