Colorado DOR Adopts Rule Mandating Electronic Filing, Payment of Local Marketing Tax

The Colorado Department of Revenue (DOR) adopted a rule mandating electronic filing and payment of the local marketing and promotion tax. The regulation establishes thresholds for mandatory electronic filing and payment based on annual gross room or accommodation sales. [Colo. Dep’t of Revenue, Reg. Section 39-21-119.5-11, 02/27/26]