The Colorado DOR will hold a Sales Tax Nexus and Sourcing Rulemaking Hearing – October 30 at 9 AM at 1313 Sherman Street, Room 220, Denver, CO 80203.
For more on these issues and the required collection of all CO State-administered local sales tax, see our recent blogs:
Nexus in Colorado Means Nexus for All State-Collected Local Jurisdictions
Colorado – Wayfair Impacts Nexus and Sourcing – Emergency Rules Adopted
Rule Making Hearing Points of Discussion:
• 39-26-102(1.3) – Auctioneers – The amendment conforms the rule to changes made to Regulation 39-26-102(9) regarding the sourcing of sales.
• 39-26-102.3 – Doing Business in This State – The amendment repeals the rule in accordance with changes made to Regulations 39-26-105 and 39-26-204(2) regarding the criteria that determine a retailer’s liability and responsibility to collect sales and use tax.
• 39-26-102(9) – Retail Sales – The amendment establishes the location to which a retail sale is sourced within Colorado.
• 39-26-103.5 – Direct Payment Permit – The amendment conforms the rule to changes made to Regulation 39-26-102(9) regarding the sourcing of sales.
• 39-26-104(1)(b)(I) – Exchanged Tangible Personal Property – The amendment conforms the rule to changes made to Regulation 39-26-102(9) regarding the sourcing of sales.
• 39-26-105 – Remittance of Tax – The amendment clarifies the criteria that determine a retailer’s liability and responsibility to collect sales tax and conforms the rule to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018).
• 39-26-105(1)(A) – Tax Rate – The amendment conforms the rule to changes made to Regulation 39-26-102(9) regarding the sourcing of sales.
• 39-26-204(2) – Retailer’s Use Tax – The clarifies the criteria that determine a retailer’s liability and responsibility to collect sales tax and conforms the rule to the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018).
• 39-26-704(2) – Miscellaneous Sales Tax Exemptions – The amendment conforms the rule to changes made to Regulation 39-26-102(9) regarding the sourcing of sales.
The notice, statements of basis and purpose, and redlines are attached to this email. You may also find this information on the Division’s website at this link, under “Formal Rulemaking Hearing”
Written comments on proposed rules will be accepted until 5:00 PM on Friday October 26, 2018. Please submit comments via email to: dor_taxrules@state.co.us
The date/time/location for the permanent rulemaking hearing is:
October 30, 2018
9:00 AM
1313 Sherman Street, Room 220
Denver, CO 80261
The rule will be published in the October 10, 2018 Register.