The Colorado Department of Revenue (DOR) adopted amendments to a rule regarding the sourcing of retail sales for sales and use tax purposes. This regulation includes the removal of paragraphs 4 and 5 of the rule, as they clarify an exception that was repealed on Oct. 1, 2022, under House Bill 22-1027, and provides clarity on the location where a retail sale is sourced within Colorado. [Colo. Dep’t of Revenue, Regs. 39-26-104-2, 09/12/25]
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