| 1 CCR 201-2, Rule 39-22-509 | Alternative Transportation Options Credit | New | § 39-21-112(1) and 39-22-509, C.R. S. | Clarify the requirements for claiming the alternative transportation options income tax credit | Employers, Transportation Management Organizations, Tax Practitioners | Adopted | June 2, 2025 | |
| 1 CCR 201-2, Rule 39-22-629 | Advance Payment of Tax Credits | New | § 39-21-112(1), 39-22-555, and 39- 22-629, C.R.S. | Provide guidance on the advance payment of tax credits established and permitted under House Bill 23-1272 | All Taxpayers, Tax Practitioners | Adopted | August 18, 2025 | |
| 1 CCR 201-2, Rule 39-22-555 | Electric Bicycle Tax Credit | New | § 39-21-112(1) and 39-22-555, C.R. S. | Provide guidance on the electric bicycle tax credit passed by House Bill 23-1272 | Retailers, Tax Practitioners | Adopted | August 18, 2025 | |
| 1 CCR 201-2, Rule 39-22-516 | Innovative Motor Vehicle and Innovative Truck Credits | Revision | § 39-21-112(1), 39-22-516.7, and 39-22-516.8, C.R.S. | Provide additional guidance and clarification regarding the reports financing entities are required to file with the Department. | Automobile Dealers, Financing Companies, Tax Practitioners | Adopted | August 18, 2025 | |
| 1 CCR 201-2, Rule 39-22-601.5-1 | Federal Partnership Adjustments | New | § 39-21-112(1) and 39-22-601.5, C. R.S. | Provide guidance regarding reporting and payment requirements established for partnerships and partners relating to federal adjustments. | Partnerships and Partners, Tax Practitioners | Adopted | August 18, 2025 | |
| 1 CCR 201-4, Special Rule | Mainframe Computer Access | New | § 39-21-112(1), 39-26-102, 39-26- 104, 39-26-122, and 39-26-713(1) (a), C.R.S. | Provide guidance regarding the tax treatment of mainframe computer access, including the sourcing of taxable sales, the distinction between mainframe computer access and computer software, the taxability of mixed transactions involving both mainframe computer access and computer software. | Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-4, Special Rule | Leases | New | § 39-21-112(1), 39-26-102, 39-26- 104, 39-26-105, and 39-26-713(1) (a), C.R.S. | Provide guidance regarding sales tax on leases. | All Taxpayers, Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-4, Rule 39-26-102(23) | Long Term Leases | Repeal | § 39-21-112(1), 39-26-102, 39-26- 104, 39-26-105, and 39-26-713(1) (a), C.R.S. | Repeal the rule because it will be replaced by the new special rule. | All Taxpayers, Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-4, Rule 39-26-713-1 | Leases | Repeal | § 39-21-112(1), 39-26-102, 39-26- 104, 39-26-105, and 39-26-713(1) (a), C.R.S. | Repeal the rule because it will be replaced by the new special rule. | All Taxpayers, Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-4, Special Rule | Mixed Transactions | New | § 39-21-112(1), 39-26-102, 39-26- 104, 39-26-104, and 39-26-122, C. R.S. | Provide guidance regarding the tax treatment of mixed transactions that include both taxable and nontaxable components. | All Taxpayers, Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-4, Rule 39-26-105-4 | Maintenance Agreements | Revision | § 39-21-112(1), 39-26-105(4), 39- 26-122, and 39-26-713(1)(a), C.R.S. | Provide additional guidance regarding the sales tax treatment of maintenance and service contracts. | All Taxpayers, Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-1 | Requirements for Electronic Filing and Electronic Payment | Revision | § 39-21-102, 39-21-112(1), 39-21- 119, 39-21-119.5, and 39-22-608, C.R.S. | Update rule to remove references to Digital Bill Pay | All Taxpayers, Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-2 | Mandatory Electronic Filing of the Retail Sales Tax Return | New | § 24-90-110.7, 25-42-103, 29-1- 204.5, 29-2-203, 29-2-212, 30-11- 107.9, 30-20-604.5, 37-50-110, 39- 21-112, 39-21-119.5, 39-26-103.5, 39-26-105, and 43-4-605, C.R.S. | Require electronic filing of the retail sales tax return required to be filed pursuant to section 39-26-105, C.R.S. | All Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-3 | Mandatory Electronic Filing of the Aviation Fuel Sales Tax Return | New | § 39-21-112, 39-21-119.5, and 39- 26-105, C.R.S. | Require electronic filing of the aviation fuel sales tax return required to be filed pursuant to section 39-26-105, C.R.S. | Aviation Jet Fuel Distributors and Users, Tax Practitioners | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-4 | Mandatory Electronic Filing and Payment of the Daily Vehicle Rental Fee and Congestion Impact Fee | New | § 39-21-112, 39-21-119.5, 43-4-804 (1)(b), and 43-4-806(7.6), C.R.S. | Require the electronic filing of the daily vehicle rental fee return and the electronic payment of the daily vehicle rental fee and the congestion impact fee required to be filed and remitted pursuant to section 43-4-804, C.R.S. | All Entities Renting Vehicles, Tax Practitioners | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-5 | Mandatory Electronic Filing and Payment of the Public Utility Fee | New | § 39-21-112, 39-21-119.5, 40-2-111, and 40-2-113, C.R.S. | Require electronic filing of the public utility return required to be filed pursuant to section 40-2-111, C.R.S., and require electronic payment of the public utility fee required to be made pursuant to 40-2-113, C.R.S. | All Public Utilities | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-6 | Mandatory Electronic Filing and Payment of the Motor Fuel Tax or Fee | New | § 39-21-112, 39-21-119.5, 39-27- 105, and 39-27-303, C.R.S. | Require the electronic filing of the international fuel tax agreement tax report and the electronic payment of the motor fuel tax and fees required to be filed and paid pursuant to section 39-27-303, C. R.S. | All International Fuel Tax Agreement Licensees | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-7 | Mandatory Electronic Filing and Payment of the Alcohol Beverages Excise Tax | New | § 39-21-112, 39-21-119.5, and 43-3- 503(3), C.R.S. | Require the electronic filing of the monthly report of excise tax for alcohol beverages and the electronic payment of the alcohol beverages excise tax required to be filed and paid pursuant to section 44-3-503, C.R.S. | All Alcoholic Beverage Manufacturers and Wholesalers | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-8 | Mandatory Electronic Filing and Payment of the Alcohol Beverages Excise Tax by a Holder of a Winery Direct Shipper Permit | New | § 39-21-112, 39-21-119.5, and 43-3- 503, C.R.S. | Require the electronic filing of the wine shipper return and the electronic payment of the alcohol beverages excise tax required to be filed and paid pursuant to section 44-3-503, C.R.S. | All Holders of a Winery Direct Shipper Permit | Ongoing | | |
| 1 CCR 201-1, Rule 39-21-119.5-9 | Mandatory Electronic Filing of the Oil and Gas Severance Tax Withholding Statement | New | § 39-21-112, 39-21-119.5, 39-29- 111, and 39-29-115(1.5), C.R.S. | Require electronic filing of any the oil and gas severance tax withholding return required to be filed pursuant to section 39-29-111, C.R.S. | All Producers or First Purchasers of Oil and Gas | Ongoing | | |
| 1 CCR 201-2, Rule 39-22-550 | Electric Lawn Equipment Tax Credit | New | § 39-21-112(1) and 39-22-550, C.R. S. | Provide guidance on the electric lawn equipment tax credit passed by Senate Bill 23-016 | Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-18, Rule 39-28.8-101 | Retail Marijuana Definitions | Revision | § 39-21-112(1), 39-26-102, 39-28.8- 101, 39-28.8-201, 39-28.8-205, and 39-28.8-308, C.R.S. | Update rule to reflect updated statutes and MED rules, and include new terms used throughout our retail marijuana rules | Retail Marijuana Industry, Tax Practitioners | Ongoing | | |
| 1 CCR 201-18, Rule 39-28.8-201 | Retail Marijuana Sales Tax Procedures | Revision | § 24-35-108, 39-21-112(1), 39-21- 113, 39-26-103, 39-26-105, 39-26- 116, 39-26-118(2), 39-28.8-201, and 39-28.8-205, C.R.S. | Set forth procedures governing the collection, administration, and enforcement of the retail marijuana sales tax | Retail Marijuana Industry, Tax Practitioners | Ongoing | | |
| 1 CCR 201-18, Rule 39-28.8-202 | Retail Marijuana Sales Tax Imposition and Collection | Revision | § 39-21-112(1), 39-26-102, 39-26- 105, 39-28.8-101, 39-28.8-201, 39- 28.8-202, and 39-28.8-205, C.R.S. | Provide guidance regarding the imposition and collection of the retail marijuana sales tax and the applicability of the retail marijuana sales tax to wholesale sales | Retail Marijuana Industry, Tax Practitioners | Ongoing | | |
| 1 CCR 201-18, Rule 39-28.8-302-1 | Average Market Rate | Revision | § 39-21-112(1), 39-28.8-101(1.5), and 39-28.8-308, C.R.S. | Establish rules governing the calculation of the average market rate for purposes of the retail marijuana excise tax | Retail Marijuana Industry, Tax Practitioners | Ongoing | | |
| 1 CCR 201-18, Rule 39-28.8-302 | Retail Marijuana Excise Tax Imposition and Calculation | Revision | § 39-21-112(1), 39-28.8-301, 39- 28.8-302, 39-28.8-308, and 44-10- 503, C.R.S. | Provide guidance regarding the imposition and calculation of the retail marijuana excise tax | Retail Marijuana Industry, Tax Practitioners | Ongoing | | |
| 1 CCR 201-18, Rule 39-28.8-303 | Recordkeeping Requirements | Revision | § 24-35-108(1)(f), 39-21-112(1), 39- 21-113, 39-26-116, 39-26-118(2), 39-28.8-301, 39-28.8-303, and 39- 28.8-308, C.R.S. | Detail the recordkeeping requirements for the retail marijuana excise tax | Retail Marijuana Industry, Tax Practitioners | Ongoing | | |
| 1 CCR 201-18, Rule 39-28.8-304 | Retail Marijuana Excise Tax Procedures | Revision | § 24-35-108(1)(f), 39-21-112(1), 39- 21-113, 39-26-103, 39-26-105, 39- 26-116, 39-26-118(2), 39-28.8-301, 39-28.8-304, and 39-28.8-308, C.R. S. | Establish procedures governing the collection, administration, and enforcement of the retail marijuana excise tax | Retail Marijuana Industry, Tax Practitioners | Ongoing | | |
| 1 CCR 201-2, Rule 39-22-104(4)(n.5) | Wildfire Mitigation Measures Subtraction | Repeal | § 39-21-112(1) and 39-22-104(4)(n. 5), C.R.S. | Repeal the rule because beginning January 1, 2025, the subtraction is no longer able to be claimed pursuant to House Bill 24-1036. | All Taxpayers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-2, Rule 39-22-504(6) | | Repeal | § 39-21-112(1), 39-22-504.6, and 39-22-504.7, C.R.S. | Repeal this rule because the applicable statute was repealed by House Bill 24-1036. | All Taxpayers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-2, Rule 39-22-504(7) | Medical Savings Accounts | Repeal | § 39-21-112(1), 39-22-504.6, and 39-22-504.7, C.R.S. | Repeal this rule because the statute was repealed by House Bill 24-1036. | All Taxpayers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 39-26-717-3 | Incontinence Products | Revision | § 39-21-112(1) and 39-26-717, C.R. S. | Clarify the applicability of the credit with respect to clothing. | All Taxpayers, Retailers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 29-2-106(9) | | Repeal | § 39-21-112(1) and 29-2-106, C.R.S. | Repeal the rule because the corresponding statutory section mandating this form was repealed in SB24-025 | All Taxpayers, Retailers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 39-26-704-3 | | Repeal | § 39-21-112(1) and 39-26-704, C.R. S. | Repeal this rule because it is duplicative of the statute | All Taxpayers, Retailers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 39-26-704-5 | | Repeal | § 39-21-112(1) and 39-26-704, C.R. S. | Repeal this rule because it is duplicative of the statute | All Taxpayers, Retailers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-5, Special Rule 5 | Broadcasting Stations and Other Media | Repeal | § 39-21-112(1), 39-26-102, and 39- 26-104, 39-26-105, 39-26-202, and 39-26-204, C.R.S. | Repeal this rule because it is duplicative of basic sales tax principles that apply to all retailers and are set forth in statutes and other rules | Media Businesses, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-6, Rule 39-35-105 | Aircraft Manufacturer New Employee Income Tax Credit | Repeal | § 39-21-112(1) and 39-30-104, C.R. S. | Repeal the rule because the statute has been repealed and the credit was last allowed in tax year 2022. | Aircraft Manufacturers | Adopted | September 9, 2025 | |
| 1 CCR 201-10, Rule 39-29-107 | Oil Shale Severance Tax | Repeal | § 39-21-112(1) and 39-29-107, C.R. S. | Repeal the rule because the reference to subsection (2) is obsolete because of House Bill 23-1121, and the remainder of the rule is obsolete because the severance of oil shale does not occur in Colorado. | Oil Shale Producers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 39-26-105-1 | Remittance of Sales Tax | Revision | § 39-21-112(1), 39-21-112(1), 39- 21-119, 39-26-105, 39-26-107, 39- 26-109, 39-26-112, 39-26-118, 39- 26-122, and 39-26-704(2), C.R.S. | Update the rule to conform to the Department’s current drafting standards and to include a statutory reference to paragraph (3) that was added to the statute after the previous adoption of this rule. | All Taxpayers, Retailers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 39-26-106-1 | Separately Stated Tax | Revision | § 39-21-112(1), 39-26-104, 39-26- 105, 39-26-106, and 39-26-122 C.R. S. | Update the rule to address how retailers that do not provide a written or electronic invoice, receipt, or other documentation must show the amount of sales taxes collected. Additionally, the amendment sets forth that retail delivery fees may not be included on the same line as sales taxes on any invoice, receipt, or other document showing the purchase price. | All Taxpayers, Retailers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 39-26-109 | Sales Tax Filing Schedules | Revision | § 39-21-112(1), 39-26-105, 39-26- 109, and 39-26-122, C.R.S. | Conform the rule to legislative changes made in House Bill 24-1041. | All Taxpayers, Retailers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-4, Rule 39-26-118 | Sales Taxes Held in Trust | Repeal | § 39-21-112(1), 39-26-106, and 39- 26-118, C.R.S. | Repeal the rule because it is duplicative of the statute | All Taxpayers, Retailers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 39-26-122 | | Repeal | § 39-21-112(1), 39-26-104, 39-26- 105, 39-26-106, and 39-26-122, C. R.S. | Repeal the rule because it is duplicative of the statute | All Taxpayers, Retailers, Tax Practitioners | Adopted | September 9, 2025 | |
| 1 CCR 201-4, Rule 39-26-102(7)-2 | Purchase Price Involving a Donation to a Charitable Organization | New | § 39-21-112(1), 39-21-113, 39-26- 102(7)(a), 39-26-104, 39-26-116, 39-26-201(1), and 39-26-202, C.R. S. | Establish the conditions under which a portion of a payment for a sale made by a charitable organization is considered a donation and therefore excluded from the taxable purchase price and to clarify recordkeeping requirements related thereto | All Taxpayers, All Charitable Organizations, Tax Practitioners | Ongoing | | |
| 1 CCR 201-4, Rule 39-26-718 | Charitable Organizations | Revision | § 39-21-112(1), 39-26-102(2.5), 39- 26-713(2)(d), and 39-26-718, C.R.S. | Provide clarification on the obligations of charitable organizations that conduct retail sales | All Taxpayers, All Charitable Organizations, Tax Practitioners | Ongoing | | |
| 1 CCR 201-2, Rule 39-22-604-1 | Colorado Income Tax Withholding for Wages | Revision | § 39-21-112(1), 39-21-119(3), 39- 22-103(11), and 39-22-604, C.R.S. | Renumbering the rule to accommodate two new rules under section 39-22-604, C.R.S., and making minor, non-substantive revisions. | All Taxpayers, All Employers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-2, Rule 39-22-604-2 | Colorado Income Tax Withholding for Gambling Winnings | Revision | § 39-21-112(1), 39-21-119(3), and 39-22-604, C.R.S. | Establish the withholding percentage for gambling winnings and to prescribe remittance and filing requirements for the payer. | Payers Required to Withhold Colorado Income Taxes from Gambling Winnings | Ongoing | | |
| 1 CCR 201-2, Rule 39-22-604-3 | Voluntary Colorado Income Tax Withholding for Other Payments | New | § 39-21-112(1), 39-21-119(3), and 39-22-604, C.R.S. | Provide guidance to payers and payees for voluntary Colorado income tax withholding by mutual agreement on payments not otherwise subject to Colorado income tax withholding requirements. | All Taxpayers, Tax Practitioners | Ongoing | | |
| 1 CCR 201-2, Rule 39-22-604-4 | Employer Notice of Certain Federal and State Tax Credits | New | § 39-21-112(1) and 39-22-604, C.R. S. | Set forth requirements for Colorado employers to provide written notice about the availability of certain tax credits to each employee who receives an annual wage and tax statement document. | All Taxpayers, All Employers, Tax Practitioners | Ongoing | | |
