The Colorado Department of Revenue Taxation Division will hold a public rulemaking hearing on the following sales tax rules at 10:00 A.M. on March 17, 2020:

• Rule 39-26-102(3). Doing Business in this State
• Rule 39-26-103. Sales Tax Licensing
• Rule 39-26-104–2. Sourcing Retail Sales
• Special Rule 44. Marketplaces Owned, Operated, or Controlled by Marketplace Facilitators
• Special Rule 3.1. Automobile Dealers and Special Event Vehicles
• Multiple Sales Tax Rules.
• Multiple Special Sales Tax Rules

See the Notice of Proposed Rulemaking 3-17-20 Hearing for full details and links to the draft proposals.

NOTE: The DOR also sent the following email to the related Workgroup participants regarding the Rule Making Hearing and the DOR’s decisions:

From: CDOR Tax Rules [mailto:dor_taxrules@state.co.us]
Sent: Friday, February 14, 2020 2:41 PM
To: undisclosed-recipients:
Subject: Fwd: Notice of Proposed Rulemaking – Sales Tax Rules

Dear Work Group Stakeholders,

Thank you for the time and valuable input you have offered on the sales tax rules implementing House Bill 19-1240. As you may have noticed, the Department issued a notice of proposed rulemaking on these sales tax rules. We wanted to let you know that we have filed Rule 39-26-103 without the inclusion of guidance on the licensing of mobile retailers. The exclusion of this guidance does not preclude the Department from including such guidance before the adoption of the rule.

At the work group, many of you expressed a desire to limit the number of licenses required for a mobile retailer to one sales tax license covering all vehicles. We heard your concerns and continue to be interested in finding a solution to this issue. The Department would appreciate further input regarding how this desired approach would be consistent with the current statutory framework. In particular, we would appreciate input on whether and how a single sales tax license covering multiple vehicles owned and operated by a single mobile retailer is consistent with the requirements of section 39-26-103(2)(a), C.R.S.
Please send any comments or input on this topic to dor_taxrules@state.co.us or respond to this email.

We greatly appreciate your input and time.

Sincerely,

Colorado Department of Revenue
Taxation Division

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