| Notice Filed with SOS |
03/27/2025 |
| Rule |
ProposedRuleAttach2025-00127.pdf
|
| Additional Information |
AddInfoAttach2025-00127.doc
|
| Statutory Authority |
39-21-112(1), 39-22-516.7, and 39-22-516.8, C.R.S. |
| Description of Subjects/Issues |
The purpose of this amendment is to:
• update the guidance regarding the quarterly electronic report that must be submitted to the Department;
• make clear that the applicable sales tax is calculated on the full purchase price without reduction for the compensation provided by the assignee to the purchaser or lessee; and
• explain the consequences for the assignee if an assigned credit is disallowed by the Department. |
| Comments |
This hearing will be conducted virtually and will be recorded. Those interested in attending the hearing must register to participate virtually by using this link: https://us02web.zoom.us/meeting/register/fkGUnqQhQg25qx-LTPm15Q
The Department encourages the public to participate through video conference because of the additional participation features it provides. Participants are welcome to use a webcam to appear by video but can also leave their video camera off.
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 853 6688 0810 |
| Submitted in response to issues raised by COLS/OLLS? |
|
| Is this rule adopted in response to recent legislation? |
|
| Hearing Date |
05/08/2025 |
| Hearing Time |
10:00 AM |
| Hearing Location |
Virtual Hearing - See Comments |
| Contact Name |
Josh Pens |
| Contact Title |
Director |
| Contact Telephone |
3038665627 |
| Contact email |
dor_taxrules@state.co.us |