Colorado DOR Proposes Amending Sales Tax Regulation Regarding Sourcing of Retail Sales

The Colorado Department of Revenue (DOR) proposed amendments to a regulation regarding the sourcing of retail sales for sales and use tax purposes. This proposal includes the removal of paragraphs 4 and 5 of the rule, as they clarify an exception that was repealed on Oct. 1, 2022, under House Bill 22-1027 and aims to provide clarity on the location where a retail sale is sourced within Colorado. A virtual hearing will be held on July 10 at 10:00 AM. [Colo. Dep’t of Revenue, Proposed Regs. Section 39-26-104-2, 05/27/25]