The Colorado Department of Revenue (DOR) adopted a regulation regarding the remittance of sales tax. The rule clarifies the responsibilities of retailers in calculating, reporting, and remitting sales tax, as well as conditions for deducting a retailer’s service fee from the sales tax remitted. [Colo. Dep’t of Revenue, Reg. 39-26-105- 1, 09/12/25 Colo. Reg.]
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