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Tax Rules

Rulemaking Announcements

The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of two revised tobacco and nicotine products tax rules regarding the definition of manufacturer’s list price. The Department has prepared the draft rules below to aid in the process of soliciting public comments.
The Colorado Department of Revenue, Division of Taxation, is hosting a second workgroup meeting to discuss the promulgation of a new sales tax rule regarding leases.
On January 9, 2026, the Colorado Department of Revenue, Division of Taxation, adopted five income tax withholding rules. The adoption was based on the public rulemaking hearing held on October 2, 2025.