Colorado DOR Proposes to Amend Sales, Use Tax Regulation Concerning Separately Stated Tax

The Colorado Department of Revenue (DOR) proposed amendments to the sales and use tax regulation concerning separately stated tax. This proposal: 1) updates 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; 2) clarifies 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; and 3) repeals paragraph (a) of the rule because it no longer reflects the Department’s current interpretation. A virtual hearing will be ...