Colorado Capitol Report

Department of Revenue Delays Controversial Sales Tax Collection Rules


Department of Revenue Delays Controversial Sales Tax Collection Rules

We received terrific news that the Colorado Department of Revenue has chosen to postpone enforcement of rules on sales and use tax collection for in-state and out-of-state retailers. The rules will be delayed through May 31, 2019 to allow for the Colorado General Assembly to address this issue. See DOR’s statement on the postponement of implementation.

This is a huge relief for businesses across the state that continuously raised concerns with the new rules. The Colorado Chamber’s Tax Council submitted formal comments to the Colorado Department of Revenue (DOR) regarding its concerns and many Council members, local chambers of commerce and other businesses testified against the rules during the Department rulemaking hearing held on November 30, 2018.

The overwhelming concerns raised by witnesses at the hearing included the already complicated state sales tax system in Colorado, and the multi-jurisdictional tax reporting requirements that the new rules would impose. The Colorado Chamber represents thousands of businesses across the State that must comply with the current tax system. For decades, the Tax Council has worked with the Department of Revenue and the Colorado General Assembly to find ways to relieve the compliance burdens those businesses face every day and we believe that once again we can find a solution on this issue.

Background: On September 11, 2018, the Department promulgated emergency rules on sales and use tax collection for in-state and out-of-state retailers which were intended to take effect on December 1, 2018. The regulations included: 39-26-102 (1.3); 39-26-102 (9); 39-26-103.5; 39-26-104 (1)(b)(I); 39-26-105; and 30-26-204 (2). The emergency rules were in response to the U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. However, they also included destination sourcing requirements for sales tax which impose a new statewide local sales tax collection requirement for both in-state and out-of-state taxpayers.

Please contact Loren Furman at [email protected] or at 303-866-9642 with any questions. We will continue to keep our members posted on the progress of this issue.


Colorado in 3-D What’s the vision?

Join us Thursday, January 17, 2019

Moderator: Ed Sealover, Denver Business Journal

Confirmed: Senate President-Designee Leroy Garcia
House Speaker-Designee KC Becker
Invited: Governor-Elect Jared Polis

The Ritz-Carlton, Denver
1881 Curtis Street
Denver, CO 80202

Registration & Networking:
11:15 a.m.–12:00 Noon

Luncheon & Program:
12:00 Noon–1:30 p.m.

Visit our website for more information or to register for the luncheon.


EXECs Advocacy Program to Visit the Gaylord Rockies Resort

Members of the Colorado Chamber Membership team joined resort General Manager, Rick Medwedeff, for a tour of the new Gaylord Rockies Resort and Convention Center slated to open on December 18th. The Gaylord Rockies will host the EXECs Advocacy Program to discuss local tourism opportunities and goals for the resort. Additionally, attendees can expect the three-person panel to include an area tourism representative that will discuss pertinent local topics as well as a state tourism representative that will touch on state-centered issues. The visit will conclude with an in-depth, behind the scenes tour of the two million square foot facility. The EXECs leaders will be introduced, and experience, all that goes into managing a facility of this magnitude. Rest assured, the Gaylord Rockies experience will be one of the many highlights of the upcoming 2019 EXECs program.

The EXECs Advocacy Program is a nine-month experiential leadership program for emerging leaders. Applications are now open and will be accepted through December 31st. If you are interested in nominating an emerging leader, please email Priscilla B. Varner at [email protected] or have the candidate register here.