Notice of Proposed Rulemaking – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid
***The Department has revised proposed Rule 39-26-703–2 to incorporate the contents of proposed 39-26-703–1.
News Article
Emergency Rule Adoption – Wildfire Rebuild Exemption
On August 3, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to explain how the sales and use tax exemptions allowed by section 39-26-734(3)(a), C.R.S., and related refunds will be calculated with respect to qualified residential structures that are outside the Regional Transportation District, the Scientific and Cultural Facilities District, or both.
Notice of Proposed Rulemaking – Wildfire Rebuild Exemption; Rooms and Accommodations
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the sales tax rules listed below at 10:00 a.m. on August 31, 2023.
Workgroup Meeting – House Bill 22-1118 – Buyer’s Claims for Refund of Sales Tax Paid
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to solicit input for sales tax rules drafted to implement House Bill 22-1118, which can be found below. The Department has prepared the draft rule below to aid in the process of soliciting public comments.
Adopted – Miscellaneous Tax Rules
On July 14, 2023, the Colorado Department of Revenue, Division of Taxation, adopted 31 tax rules. The adoption was based on the public rulemaking hearing held on April 6, 2023.
Notice of Proposed Rulemaking - Income Tax Rules
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the income tax rules listed below. The meeting is set for 10 a.m.
Workgroup Meeting – Colorado Simplified Individual Income Tax Return
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting on June 29, 2023, at 10:00 a.m. to discuss a draft of a new simplified individual income tax return.
Workgroup Meeting – Simplification of Sales and Use Tax Exemption Forms
The Colorado Department of Revenue, Division of Taxation, is convening a workgroup meeting to discuss drafts of the following new and revised sales and use tax exemption forms, which the Division reviewed in accordance with House Bill 22-1039
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.
On May 2, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to comply with a state law by providing an extension of time for the seller of a heat pump system, heat pump water heater, or residential energy storage system to electronically file the credit assignment report.