CANCELLED: Sales Tax Hearing — March 17, 2020. On February 14, 2020, the Colorado Department of Revenue Taxation Division issued a notice of proposed rulemaking scheduling a public rulemaking hearing for the following sales tax rules. The hearing was scheduled for 10:00 A.M. on March 17, 2020. Given recent developments regarding the COVID-19 virus, the Department has decided to cancel the rulemaking hearing.
A new rulemaking hearing will be scheduled at a later time. When a new hearing is scheduled, the Department will provide notice to interested parties in accordance with section 24-4-103(3) and (4), C.R.S. Written comments submitted pursuant to the February 14, 2020 notice will be made part of the record for the rescheduled hearing. Interested parties will not need to resubmit their comments.
The following rules were scheduled to be heard:
Rule 39-26-102(3). Doing Business in this State — The purpose of this rule is to clarify when a retailer is doing business in this state.
Rule 39-26-103. Sales Tax Licensing — The purpose of this rule is to clarify when a retailer shall obtain a sales tax license. The Department is also considering whether to address the licensing of mobile vendors and seeks input on that issue.
Rule 39-26-104–2. Sourcing Retail Sales — The purpose of this rule is to clarify the location to which a retail sale is sourced within Colorado.
Special Rule 44. Marketplaces Owned, Operated, or Controlled by Marketplace Facilitators — The purpose of this rule is to establish requirements and conditions applicable to sales made in Colorado in or through marketplaces owned, operated, or controlled by marketplace facilitators.
Special Rule 3.1. Automobile Dealers and Special Event Vehicles — The purpose of the amendment is to repeal the rule because the Department has reevaluated the rule and determined that it is not consistent with the statute.
Multiple Sales Tax Rules. (See draft to see which rules. There is a page break between each rule) — The purpose of the amendment is to correct and repeal references to rules and FYIs that are no longer accurate due to amendments to the referenced rules or the retirement or amendment of certain guidance publications. Additionally, the amendment removes some duplicative language and unnecessary formatting, and repeals certain cross references.
Multiple Special Sales Tax Rules. (See draft to see which rules. There is a page break between each rule) — The purpose of the amendment is to correct statutory references in rules and correct and repeal references to rules and FYIs that have been repealed or retired. Additionally, the Department is proposing to repeal certain cross references.
We apologize for any inconvenience this may cause.