Colorado - Stakeholder Workgroup Meeting
Original Post from: https://tax.colorado.gov/
Notice of Proposed Rulemaking
To All Interested Parties,
The Colorado Department of Revenue, Division of Taxation, is convening a stakeholder workgroup to discuss the promulgation of the following new retail delivery fees rule and rule amendments. The stakeholder workgroup will take place on June 23, 2022 at 10:00 AM at 1881 Pierce Street, Entrance B, Room 110, Lakewood, CO 80214. The Department will also provide the option to participate via video conference for those who wish to participate remotely. If you would like to participate by video conference, please email us at dor_taxrules@state.co.us to request the login information. The Department has also created a Virtual Stakeholder Workgroup Guide that provides additional guidance for participants participating remotely.
The Department has prepared the following draft rules to aid in the process of soliciting public comments. The Department will also provide an agenda for the workgroup no later than one week before the workgroup meeting. If you have topics you would like the Department to discuss at the workgroup meeting, please email those topics to dor_taxrules@state.co.us by June 1, 2022 to be included in the agenda.
The Department would particularly appreciate information regarding how purchaser-initiated deliveries to a nearby store are fulfilled and welcomes input from the public regarding whether these transactions satisfy the definition of a “retail delivery” in section 43-4-218(2)(e), C.R.S., in light of those facts. Advance written comments on this topic are encouraged. You can submit written comments to dor_taxrules@state.co.us.
39-21-116.5. Penalties for Officers of Members. The purpose of this amendment to the rule is to add the retail delivery fees imposed pursuant to sections 24-38.5-303, 25-7.5-103, 43-4-218, 43-4-805, 43-4-1203, and 43-4-1303, C.R.S., to the list of fees to which the penalty in section 39-21-116.5, C.R.S., applies.
43-4-218. Retail Delivery Fees. The purpose of this rule is to set forth the manner in which retail delivery fees are collected, administered, and enforced.
What is a Stakeholder Workgroup?
A stakeholder workgroup is a forum for the Department to gather information from stakeholders for the development of new rules or for the revision of existing rules. Stakeholder workgroups occur in advance of a rulemaking hearing. The workgroup consists of individuals who have particular knowledge of the issues being discussed. The workgroup will play an active role in providing relevant information, opinions, and constructive feedback and suggestions.
How to Participate
You may participate in the stakeholder process and workgroup in two ways.
Attend the workgroup meeting scheduled for June 23, 2022. No registration is required. If you cannot attend in person or wish to attend virtually, we are providing the option to participate by video conference. Email dor_taxrules@state.co.us to request login information for the video conference.
Submit written comments on the draft rules by June 23, 2022. Email your comments to dor_taxrules@state.co.us. Written comments are encouraged even if you are able to attend the workgroup meeting.
Sincerely,
Colorado Department of Revenue
Taxation Division