Adopted – Prearranged Ride Fee Rule
On November 16, 2022, the Colorado Department of Revenue, Division of Taxation, adopted a rule regarding prearranged ride fees. The adoption was based on the public rulemaking hearing held on November 1, 2022.
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Request for Public Input – Colorado Income Tax Withholding
The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding draft amendments made to the Colorado income tax withholding rule. The Department has prepared the following draft to aid in the process of soliciting public comments.
Notice of Proposed Rulemaking - Colorado Net Operating Losses and Foreign Source Income Exclusion
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following income tax rules listed below at 10:00 AM on December 15, 2022 at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. The Department will also provide the option to participate via video conference for those who wish to participate remotely.
Adopted – Sales Tax on Rooms & Accommodations Rule
On November 4, 2022, the Colorado Department of Revenue, Division of Taxation, adopted a rule regarding sales tax on rooms and accommodations. The adoption was based on the public rulemaking hearing held on June 2, 2022.
Request for Public Input – Period Products and Incontinence Products
The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding drafts of the following new rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.
Notice of Proposed Rulemaking - Return Filing and Payment Rules
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following return filing and payment rules listed below at
Request for Public Input - Foreign Source Income Exclusion
The Colorado Department of Revenue, Division of Taxation, convened a stakeholder workgroup on May 18, 2022, to discuss drafts of income tax rules regarding the foreign source income exclusion and the corporate subtraction for section 78 dividends.
Request for Public Input – Colorado Net Operating Losses
The Colorado Department of Revenue, Division of Taxation, convened a workgroup meeting on December 7, 2021, to discuss drafts of income tax rules regarding Colorado net operating losses.
After that discussion, the Division has made additional revisions to the draft rule regarding net operating losses for corporations and is seeking input from stakeholders regarding the revised draft. The revisions include the following: