Colorado Register, Vol 40, No. 22. November 25, 2017

• Jurisdiction: Colorado
• Library: Colorado Register
• Published date: 25 November 2017
• Year: 2017

Colorado Register

CR

Volume , No.

6/27

40

40

22

22

November 25, 2017

Colorado Register

Secretary of State

State of Colorado

2

Introduction

The Colorado Register is published pursuant to C.R.S. 24-4-103(11) and is the

sole official publication for state agency notices of rule-making, proposed rules, attorney

general's opinions relating to such rules, and adopted rules. The register may also

include other public notices including annual departmental regulatory agendas

submitted by principal departments to the secretary of state.

"Rule" means the whole or any part of every agency statement of general

applicability and future effect implementing, interpreting, or declaring law or policy or

setting forth the procedure or practice requirements of any agency. "Rule" includes

"regulation". C.R.S. 24-4-102(15). Adopted rules are effective twenty days after the

publication date of this issue unless otherwise specified.

The Colorado Register is published by the office of the Colorado Secretary of

State twice monthly on the tenth and the twenty-fifth. Notices of rule-making and

adopted rules that are filed from the first through the fifteenth are published on the

twenty-fifth of the same month, and those that are filed from the sixteenth through the

last day of the month are published on the tenth of the following month. All filings are

submitted through the secretary of state’s electronic filing system.

For questions regarding the content and application of a particular rule, please

contact the state agency responsible for promulgating the rule. For questions about this

publication, please contact the Administrative Rules Program at rules@sos.state.co.us.

Colorado Register, Vol. 40, No. 22, November 25, 2017

Notice of Proposed Rulemaking

Tracking number

Department

Agency

CCR number

Rule title

Rulemaking Hearing

Date Time

Location

Subjects and issues involved

Statutory authority

Contact information

Name Title

Telephone Email

2017-00556

200 - Department of Revenue

201 - Taxpayer Service Division - Tax Group

1 CCR 201-4

SALES AND USE TAX

12/20/2017

09:00 AM

1375 Sherman Rm 127

The purpose of this rule is to establish the requirements a retailer must meet to be relieved of liability for the collection of sales and use tax. Revisions to this rule include the creation of a standard of due diligence for retailers when

exempting a purchaser from sales or retailers use tax and a defined set of records that must be kept by the retailer exempting the sale. The due diligence requirement lists steps a retailer must take to confirm a purchaser's

exemption status at the time of sale including:

1) confirming a license or exemption certificate is current and valid,

2) considering whether the goods sold are consistent with the purchasers claim for exemption, and

3) verifying that the payment comes from funds drawn from the entity claiming the exemption. The rule further establishes specific records a retailer must keep when documenting sales that are exempt from sales or use tax

The statutory basis of this rule is §§ 39-21-112(1) and 113, C.R.S. and §§ 39-26-102(19),

102(22), 105(3), 204(2), 703(1), 704(1), 708, 713(2)(d) and 718, C.R.S.

Phil Horwitz

Director, Tax Policy Analysis

303.205.8422

phillip.horwitz@state.co.us

Colorado Register, Vol. 40, No. 22, November 25, 2017