The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new and amended rules. The Department has prepared the following drafts to aid in the process of soliciting public comments.
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new sales tax rule regarding leases. The Department has prepared the draft rule below to aid in the process of soliciting public comments.
The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding a draft of the following new rule. The Department has prepared the draft below to aid in the process of soliciting public comments.
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new rule regarding the sales tax treatment of mainframe computer access. The Department has prepared the draft rule below to aid in the process of soliciting public comments.
To access recordings, comments, and other materials, please use the public drive.
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting at 10:00 a.m. December 12, 2024, to discuss the promulgation of a new rule to implement the partnership adjustment reporting requirements established by House Bill 23-1277. Among other things, the bill enacted section 39-22-601.5, C.R.S., based on the model statute developed by the Multistate Tax Commission for reporting adjustments to federal taxable income and federal partnership audit adjustments.
On February 22, 2024, the Colorado Department of Revenue, Division of Taxation, adopted two income tax rules.
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the income tax rule listed below on January 18, 2024, at 10:00 a.m.
This hearing will be conducted virtually. Those interested in attending the hearing must register to participate virtually . The Department has created a Virtual Rulemaking Hearing Guide
Proposed Rules:
On December 8, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to publish the amount of the state refund allowed by section 39-22-2005, C.R.S., for the tax year commencing on January 1, 2023.
The Colorado Department of Revenue, Division of Taxation, is seeking public input on a draft of the amended rule below. The Department has prepared the draft to aid in the process of soliciting public comments.