Adopted – Miscellaneous Tax Rules
On July 14, 2023, the Colorado Department of Revenue, Division of Taxation, adopted 31 tax rules. The adoption was based on the public rulemaking hearing held on April 6, 2023.
News Article
Notice of Proposed Rulemaking - Income Tax Rules
The Colorado Department of Revenue, Division of Taxation, will host a public rulemaking hearing on the income tax rules listed below. The meeting is set for 10 a.m.
Workgroup Meeting – Colorado Simplified Individual Income Tax Return
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting on June 29, 2023, at 10:00 a.m. to discuss a draft of a new simplified individual income tax return.
Workgroup Meeting – Simplification of Sales and Use Tax Exemption Forms
The Colorado Department of Revenue, Division of Taxation, is convening a workgroup meeting to discuss drafts of the following new and revised sales and use tax exemption forms, which the Division reviewed in accordance with House Bill 22-1039
Emergency Rule Adoption – Extension of Time to File Credit Assignment Report for Income Tax Credits Allowed Under Sections 39-22-545 and 39-22-546, C.R.S.
On May 2, 2023, the Colorado Department of Revenue, Division of Taxation, adopted a temporary emergency rule to comply with a state law by providing an extension of time for the seller of a heat pump system, heat pump water heater, or residential energy storage system to electronically file the credit assignment report.
Request for Public Input – Income Tax Rules Regarding 529 and ABLE Contributions
The Colorado Department of Revenue, Division of Taxation, is seeking public input regarding drafts of the following new income tax rules. The Department has prepared drafts to aid in the process of soliciting public comments.
Adopted - Colorado Net Operating Losses and Foreign Source Income Exclusion Rules
On April 5, 2023, the Colorado Department of Revenue, Division of Taxation, adopted four income tax rules regarding Colorado net operating losses and foreign source income exclusion.
Adopted - Period Products and Incontinence Products Rules
On March 24, 2023, the Colorado Department of Revenue, Division of Taxation, adopted two sales and use tax rules for period products and incontinence products and diapers. The adoption was based on the public rulemaking hearing held on February 16, 2023.
Request for Public Input – Qualified Business Income Deduction Addback
The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding a draft of the following new rule. The Department has prepared the draft to aid in the process of soliciting public comments.
Request for Public Input – Credit for Taxes Paid to Another State
The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding a draft of the following amended rule.