Colorado DOR Updates Guidance on Taxation of Rooms, Accommodations

The Colorado Department of Revenue (DOR) has issued revised guidance on the taxation of rooms and accommodations. The guidance confirms that Colorado sales tax applies to the full amount charged for taxable lodging, including most separately stated charges, and clarifies exemptions for permanent residents occupying rooms under a written agreement for at least 30 consecutive days. The guidance also outlines tax treatment for deposits, cancellation charges, banquet and meeting rooms, marketplace rentals, and exemptions for governmental and charitable entities. It further explains county lodging, visitor benefit, and local marketing district taxes administered by the Department, and provides new electronic filing ...