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.
The emergency rule, as well as the statement of emergency justification and adoption, can be accessed using the hyperlink below and can be found on the Department's website. The emergency rule will be published in the Colorado Register on or before September 10, 2023.
- Rule 39-26-734–1. Declared Wildfire Disaster Rebuild Exemption Refund Rate. The purpose of this rule is 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.
The Department recently announced a notice of proposed rulemaking to make this temporary emergency rule permanent. The Department welcomes any comments you have on the emergency rule. Please submit any comments to dor_taxrules@state.co.us by August 31, 2023.