Rulemaking Announcements
The Colorado Department of Revenue Taxation Divisions Rulemaking Announcements contain: Emergency Rule Adoptions, Notices of Proposed Rulemakings, Requests for Public Input, Workgroup Meetings, and other miscellaneous rulemaking announcements.
2024 Rulemaking Announcements
- Adopted – House Bill 22-1118 – Buyer’s Claims for Refund of Sales or Use Tax Paid Rule
Previous Rulemaking Announcements
- Workgroup Meeting – Colorado Child Care Contribution Credit – Background and Administration
- Notice of Proposed Rulemaking – Innovative Motor Vehicle and Innovative Truck Credits
- Emergency Rule Adoption – Notice of Proposed Rulemaking – TABOR Refund
- Adopted – Income Tax Rules
- Adopted – Wildfire Rebuild Exemption; Rooms and Accommodations Rules
- Request for Public Input – Innovative Motor Vehicle and Innovative Truck Credits
- Revised Sales and Use Tax Exemption Forms
- Notice of Proposed Rulemaking – Rules for Individual Income Tax Modifications
- Notice of Revised Proposed Rule – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid
- Notice of Proposed Rulemaking – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid
- Emergency Rule Adoption – Wildfire Rebuild Exemption
- Notice of Proposed Rulemaking – Wildfire Rebuild Exemption; Rooms and Accommodations
- Workgroup Meeting – Average Market Rate Methodology
- Workgroup Meeting – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid
- Adopted – Miscellaneous Tax Rules
- Notice of Proposed Rulemaking - Income Tax Rules
- Workgroup Meeting – Colorado Simplified Individual Income Tax Return
- Workgroup Meeting – Simplification of Sales and Use Tax Exemption Forms
- Emergency Rule Adoption – Extension of Time to File Credit Assignment Report for Income Tax Credits Allowed Under Sections 39-22-545 and 39-22-546, C.R.S.
- Request for Public Input – Income Tax Rules Regarding 529 and ABLE Contributions
- Adopted - Colorado Net Operating Losses and Foreign Source Income Exclusion Rules
- Adopted - Period Products and Incontinence Products Rules
- Request for Public Input – Qualified Business Income Deduction Addback
- Request for Public Input – Credit for Taxes Paid to Another State
- Workgroup Meeting - Retail Marijuana Tax
- Adopted – Retail Delivery Fees Rules
- Workgroup Meeting – Alternative Transportation Options Income Tax Credit
- Workgroup Meeting – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid
- Request for Public Input – Individual Income Tax Itemized and Federal Deductions Addback Rules
- Emergency Rule Adoption – Extension of Time to File Credit Assignment Report for Income Tax Credits Allowed Under Sections 39-22-545 and 39-22-546, C.R.S.
- Adopted – Return Filing and Payment Rules
- Notice of Proposed Rulemaking – Period Products and Incontinence Products
- Request for Public Input – State Income Tax Addback
- Request for Public Input – Wildfire Mitigation Measures Subtraction and Credit
- Rescheduled Rulemaking Hearing – Colorado Net Operating Losses and Foreign Source Income Exclusion
- Request for Stakeholder Input – Miscellaneous Tax Rules
- Request for Public Input - Health Care Preceptor Income Tax Credit
- Adopted – Prearranged Ride Fee Rule
- Request for Public Input – Colorado Income Tax Withholding
- Notice of Proposed Rulemaking - Colorado Net Operating Losses and Foreign Source Income Exclusion
- Adopted – Sales Tax on Rooms & Accommodations Rule
- Request for Public Input – Period Products and Incontinence Products
- Notice of Proposed Rulemaking - Return Filing and Payment Rules
- Notice of Proposed Rulemaking – Prearranged Ride Fees
- Request for Public Input - Foreign Source Income Exclusion
- Request for Public Input – Colorado Net Operating Losses
- RESCHEDULED – SB22-032 Streamlined Sales Tax Licensing for Local Taxing Jurisdictions
- Notice of Proposed Rulemaking - Retail Delivery Fees
- Workgroup Meetings – SB22-032 Streamlined Sales Tax Licensing for Local Taxing Jurisdictions
- Emergency Rule Adoption – Prearranged Ride Fees
- Stakeholder Workgroup Meeting – Retail Delivery Fees
- Stakeholder Workgroup Meeting – Foreign Source Income and Corporate Subtraction for Section 78 Dividends
- Miscellaneous Docket Rules - Adopted
- Income Tax Special Apportionment Rules - Adopted
- Stakeholder Workgroup Meeting – Colorado Net Operating Losses
- Notice of Proposed Rulemaking - Sales Tax on Rooms & Accommodations
- Notice of Proposed Rulemaking – Miscellaneous Docket
- Stakeholder Workgroup Meeting – Colorado Employee Withholding Certificate
- Notice of Proposed Rulemaking - Income Tax Special Apportionment Rules
- Stakeholder Work Group Meeting-Retail Marijuana Average Market Rate Categories
- Drafts for Stakeholder Input - Income Tax Special Apportionment Rules
- Enterprise Zone Rules - Adopted
- Drafts for Stakeholder Input – Income Tax Rules
- Adoption Announcement - Rules to Conform to Legislation
- Notice of Emergency Rulemaking – Income Tax Deadline Extension
- Rulemaking Hearing - Enterprise Zone Rules
- Procedure & Administration Rules Adopted
- Combined Reporting & Holding Companies Rules Adopted
- Rulemaking Hearing - Rules to Conform to Legislation
- Drafts for Stakeholder Input - Enterprise Zone Rules
- Digital Goods Rule Adopted
- Stakeholder Workgroup - Charitable Organization Sales Tax Rules
- Request for Stakeholder Input - Enterprise Zone Rules
- Notice of Hearing - Procedure & Administration Rules
- Draft for Stakeholder Input - Sales Tax Exemptions for Hotel Residents
- Rehear Notice of Proposed Rulemaking - Combined Reporting & Holding Companies
- Request for Stakeholder Input - Retail Marijuana Tax Rule to Conform to Legislation
- Request for Stakeholder Input - Sales Tax Rules to Conform to Legislation