Information about the recent activities of the Office of Tax Policy is provided below. This information includes new and revised publications, rulemaking activities, and recently published letter rulings and information letters.
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the new and revised income tax rules listed below at 10:00 a.m. on May 8, 2025.
Thank you to those who participated in the first workgroup meeting on February 28, 2025. The recording of that meeting, along with other meeting materials, may be accessed from the public drive for the workgroup.
Information about the recent activities of the Office of Tax Policy is provided below. This information includes new and revised publications, rulemaking activities, and recently published letter rulings and information letters.
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 to discuss the promulgation of new and revised income tax rules regarding advance payments of the electric bicycle tax credit and the innovative motor vehicles and trucks tax credits. The Department has prepared the draft rules below to aid in the process of soliciting public comments.
The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the income tax rule listed below on January 30, 2025, at 10:30 a.m.
This hearing will be conducted virtually and will be recorded. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides additional information for participants.
Proposed Rules:
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.
The Colorado Department of Revenue, Division of Taxation, is hosting a workgroup meeting to discuss the promulgation of a new income tax rule regarding the alternative transportation options income tax credit enacted in House Bill 22-1026. The Department has prepared the draft rule below to aid in the process of soliciting public comments.