Colorado Issues Emergency Draft Rules on July 1 Use Tax Notice and Reporting Requirement

June 23, 2017

Steven Claflin

Author

Sovos

This blog was last updated on June 26, 2021

On July 1, 2017, Colorado’s long anticipated notice and reporting requirements for non-collecting retailers goes into effect. This law requires retailers that do not have sales tax nexus but make $100K or more in annual sales to Colorado customers to report transactions to the state as well as notify purchasers of their use tax obligation. The Colorado DOR recently sent interested parties, via email, a draft emergency rule explaining these requirements. Sovos is submitting comments to seek clarification on several issues. In particular, we have requested that Colorado explain whether wholesale sales count toward the $100k threshold. When further guidance is received, we will be sure to publish via this forum.

Steven Claflin

Steven Claflin is a Regulatory Counsel at Sovos. Within Sovos' Regulatory Analysis function, Steve's main focus is legal research on indirect taxes in the United States. He received a B.S. from Bridgewater State University and J.D. magna cum laude from University of New Hampshire School of Law. He is a member of both the Massachusetts and New Hampshire Bars.

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