Notice of Proposed Rulemaking – Miscellaneous Tax Rules
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the tax rules listed below at 10:00 a.m. on July 10, 2025.
News Article
Workgroup Meeting – Sales Tax on Leases
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new sales tax rule regarding leases. The Department has prepared the draft rule below to aid in the process of soliciting public comments.
Request for Public Input – Miscellaneous Tax Rules
The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following rules. The Department has prepared the attached drafts to aid in the process of soliciting public comments.
Sales Tax Rules
SUTS Functionality Workgroup Meeting 3
Thank you to those who have participated in our workgroup to date. Recordings of prior meetings, and other meeting materials, may be accessed from the public drive for the workgroup.
Notice of Proposed Rulemaking – Income Tax Rules Regarding Partnerships, Certain Credits, and Advance Payments of Certain Credits
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the new and revised income tax rules listed below at 10:00 a.m. on May 8, 2025.
SUTS Functionality Workgroup Meeting 2
Thank you to those who participated in the first workgroup meeting on February 28, 2025. The recording of that meeting, along with other meeting materials, may be accessed from the public drive for the workgroup.
Request for Public Input – Quantum Facility Investment Credit Recapture
The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding a draft of the following new rule. The Department has prepared the draft below to aid in the process of soliciting public comments.
Workgroup Meeting – Mainframe Computer Access
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.
To access recordings, comments, and other materials, please use the public drive.
Workgroup Meeting – Advance Payments of Electric Bicycle and Innovative Motor Vehicle and Truck Credits
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of new and revised income tax rules regarding advance payments of the electric bicycle tax credit and the innovative motor vehicles and trucks tax credits. The Department has prepared the draft rules below to aid in the process of soliciting public comments.
Notice of Proposed Rulemaking – Alternative Transportation Options Income Tax Credit
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the income tax rule listed below on January 30, 2025, at 10:30 a.m.
This hearing will be conducted virtually and will be recorded. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides additional information for participants.
Proposed Rules: