Colorado Revenue Rulings

Latest documents

• Ruling Nº GIL-25-004 from the State of Colorado, 2025 (Sales and Use Tax Due on the Fabrication and Installation of a Staircase System into Real Property by a Construction Subcontractor)
• Ruling Nº PLR-25-001 from the State of Colorado, 2025 (Prefabricated Housing Modules)
• Ruling Nº GIL-25-002 from the State of Colorado, 2025 (Electric Vehicle Charging)
• Ruling Nº PLR-24-008 from the State of Colorado, 2025 (Sourcing Sales When Customer Arranges for Third-party Shipping)
• Ruling Nº GIL-24-003 from the State of Colorado, 2024 (Taxability of Certain Beverages and Insulin)
• Ruling Nº PLR-24-004 from the State of Colorado, 2024 (Employee Retention Credits)
• Ruling Nº PLR-23-006 from the State of Colorado, 2024 (Sales and Use Taxation of Subscription-based Membership)
• Ruling Nº PLR-23-007 from the State of Colorado, 2024 (Taxability of Delivery Fee)
• Ruling Nº PLR-24-003 from the State of Colorado, 2024 (Sourcing of Sales to the U.S. Government of Property Stored by the Seller in Colorado)
• Ruling Nº PLR-24-007 from the State of Colorado, 2024 (Taxability of Ancestral and Health Reports and Saliva Kits)

Featured documents

• Ruling Nº GIL-24-003 from the State of Colorado, 2024 (Taxability of Certain Beverages and Insulin)
• Ruling Nº PLR-24-004 from the State of Colorado, 2024 (Employee Retention Credits)
• Ruling Nº GIL-21-002 from the State of Colorado, 2021 (Sales and Use Tax on Items Given as Gifts by a Charitable Organization)
• Ruling Nº PLR-23-006 from the State of Colorado, 2024 (Sales and Use Taxation of Subscription-based Membership)
• Ruling Nº GIL-20-004 from the State of Colorado, 2020 (Apportionment of Income Arising from Restricted Stock Units)
• Ruling Nº PLR-22-002PLR-22-003PLR-22-004 from the State of Colorado, 2022 (PLR-22-002PLR-22-003PLR-22-004)
• Ruling Nº PLR-21-001 from the State of Colorado, 2021 (Sales Tax on Cable Television)
• Ruling Nº PLR-21-004 from the State of Colorado, 2021 (Acquisition and Leasing of Cranes and Hoists)
• Ruling Nº GIL-23-003 from the State of Colorado, 2023 (Taxability of Liquefied Petroleum Gas)
• Ruling Nº GIL-25-004 from the State of Colorado, 2025 (Sales and Use Tax Due on the Fabrication and Installation of a Staircase System into Real Property by a Construction Subcontractor)