Looking for your refund? Check the status of your income tax refund online — no phone call needed.

 

Request for Public Input – Miscellaneous Tax Rules


Submitted by [user:field_first_name]
Hide Featured Image
true

The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following rules. The Department has prepared the attached drafts to aid in the process of soliciting public comments.

Sales Tax Rules

  • Rule 39-26-104–2. Sourcing Retail Sales. The purpose of this amendment is to remove paragraphs (4) and (5) of the rule because the exception those paragraphs were clarifying was repealed effective October 1, 2022, pursuant to House Bill 22-1027.
  • Rule 39-26-105–1. Remittance of Sales Tax. The purpose of this amendment is to update the rule to conform to the Department’s current drafting standards and to include an additional statutory reference to paragraph (3) that was added to the statute after the previous adoption of this rule.
  • Rule 39-26-106–1. Separately Stated Tax. The purpose of this amendment is to update the rule to address how retailers that do not provide a written or electronic invoice, receipt, or other documentation must show the amount of sales taxes collected. Additionally, the amendment sets forth that retail delivery fees may not be included on the same line as sales taxes on any invoice, receipt, or other document showing the purchase price. The amendment also repeals paragraph (a) of the rule.
  • Rule 39-26-118. Sales Taxes Held in Trust. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
  • Rule 39-26-122. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
  • Rule 39-26-704–3. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
  • Rule 39-26-704–5. The purpose of this amendment is to repeal the rule because it is duplicative of the statute.
  • Rule 39-26-717–3. Incontinence Products and Diapers. The purpose of this amendment is to clarify the scope of clothing that is not eligible for the exemption.
  • Special Rule 5. Broadcasting Stations and Other Media. The purpose of this amendment is to repeal the rule because it is duplicative of basic sales tax principles that apply to all retailers and are set forth in statutes and other rules.
  • Rule 29-2-106(9). The purpose of this amendment is to repeal the rule because the corresponding statutory section mandating this form was repealed in Senate Bill 24-025.

Cigarette Tax Rule

  • Rule 39-28-116. Minimum Price for Cigarettes. The purpose of this new rule is to clarify the meaning of “all applicable taxes” that may be included in the minimum price for the purchase of cigarettes to exclude sales and use taxes.

Severance Tax Rule

  • Rule 39-29-107. Severance Tax on Oil Shale. The purpose of this amendment is to repeal the rule because the rule is obsolete due to the passage of House Bill 23-1121.

Income Tax Rules

  • Rule 39-22-104(4)(n.5). Wildfire Mitigation Measures Subtraction. The purpose of this amendment is to repeal the rule because beginning January 1, 2025, a taxpayer is unable to claim the subtraction pursuant to House Bill 24-1036.
  • Rule 39-22-504(6). Medical Savings Accounts. The purpose of this amendment is to repeal the rule because beginning January 1, 2025, an employer is unable to claim the medical savings account deduction pursuant to House Bill 24-1036.
  • Rule 39-22-504(7). Medical Savings Accounts. The purpose of this amendment is to repeal the rule because beginning January 1, 2025, an employer is unable to claim the medical savings account deduction pursuant to House Bill 24-1036.
  • 1 CCR 201-6. Aircraft Manufacturer New Employee Income Tax Credit. The purpose of this amendment is to repeal the rule because the statute has been repealed and the credit was last allowed in tax year 2022.

We do not plan to convene a workgroup meeting for these rules prior to formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rules. Please submit comments on the draft rules by emailing your comments to dor_taxrules@state.co.us.  Written comments will be accepted through May 16, 2025.

After evaluating the comments we receive, the Department will determine whether the draft rules should move forward and, if so, whether further revisions to the rules are necessary.  If the Department moves forward with the proposed rules, additional comments will be accepted following a notice of proposed rulemaking.  Thank you in advance for your input.

We would appreciate your feedback to help us measure and improve the success of the rulemaking program. If you participate in the rulemaking process, we invite you to complete a short survey. Follow the link, and choose the "I participated in the Rulemaking Process (written comments, workgroup meeting, or hearing)" option