On January 2, 2024, the Colorado Department of Revenue, Division of Taxation, adopted the Buyer’s Claims for Refund of Sales or Use Tax Paid rule. The adoption was based on the public rulemaking hearing held on November 2, 2023.
Prior to the public rulemaking hearing, the Department held two workgroup meetings on February 28, 2023, and August 15, 2023.
A copy of the adopted rule, date of publication in the Colorado Register, and effective date may be found on the Secretary of State’s website at the link below.