Basis and Purpose. The bases for this rule are
sections 39-21-112(1),
39-22-2001,
39-22-2002, and
39-22-2003, C.R.S. The purpose of
this rule is to publish the amount of any state sales tax refund when there are
sufficient excess state revenues under the Taxpayer's Bill of Rights (TABOR),
as required by section
39-22-2002(7),
C.R.S.
(1) The state sales tax refund
available to qualified individuals is listed below for recent income tax years,
according to the filing status and modified adjusted gross income reported on
the Colorado income tax return.
(a) 2016 -
2020: No refund available.
(b)
2021:
|
Modified Adjusted Gross Income
|
$44,000 or less
|
$44,001 - $88,000
|
$88,001 - $139,000
|
$139,001- $193,000
|
$193,001- $246,000
|
$246,001 or more
|
|
Single Filer Refund
|
$37
|
$49
|
$56
|
$68
|
$74
|
$117
|
|
Joint Filer Refund
|
$74
|
$98
|
$112
|
$136
|
$148
|
$234
|
(c)
2022:
|
Modified Adjusted Gross Income
|
$48,000 or less
|
$48,001 - $95,000
|
$95,001 - $151,000
|
$151,001- $209,000
|
$209,001- $268,000
|
$268,001 or more
|
|
Single Filer Refund
|
$153
|
$208
|
$234
|
$285
|
$300
|
$486
|
|
Joint Filer Refund
|
$306
|
$416
|
$468
|
$570
|
$600
|
$972
|
Notes
39-22-2003
Colorado
Register, Vol 37, No. 14. July 25, 2014, effective
8/14/2014
37
CR 18, September 25, 2014, effective
10/15/2014
37
CR 19, October 10,2014, effective 10/30/2014
37
CR 22, November 25, 2014, effective
12/16/2014
38
CR 04, February 25, 2015, effective
3/17/2015
38
CR 07, April 10, 2015, effective 4/30/2015
38
CR 11, June 10, 2015, effective 6/30/2015
38
CR 22, November 25, 2015, effective
12/15/2015
38
CR 24, December 25, 2015, effective
1/14/2016
38
CR 24, December 25, 2015, effective
1/19/2016
39
CR 01, January 10, 2016, effective
1/30/2016
39
CR 16, August 25, 2016, effective
9/14/2016
40
CR 08, April 25, 2017, effective
5/15/2017
40
CR 12, June 25, 2017, effective
7/15/2017
40
CR 16, August 25, 2017, effective
9/14/2017
40
CR 23, December 10, 2017, effective
1/1/2018
41
CR 14, July 25, 2018, effective
8/14/2018
41
CR 20, October 25, 2018, effective
11/14/2018
42
CR 02, January 25, 2019, effective
12/18/2018
42
CR 02, January 25, 2019, effective
12/18/2018, expires
4/17/2019
42
CR 06, March 25, 2019, effective
4/14/2019
43
CR 04, February 25, 2020, effective
3/16/2020
43
CR 13, July 10, 2020, effective
6/2/2020
43
CR 17, September 10, 2020, effective
9/30/2020
44
CR 03, February 10, 2021, effective
3/2/2021
44
CR 07, April 10, 2021, effective
4/30/2021
44
CR 08, April 25, 2021, effective
5/15/2021
45
CR 01, January 10, 2022, effective
1/30/2022
45
CR 04, February 25, 2022, effective
3/17/2022
45
CR 05, March 10, 2022, effective
3/30/2022
46
CR 11, June 10, 2023, effective
5/2/2023
46
CR 09, May 10, 2023, effective
5/30/2023
46
CR 15, August 10, 2023, effective
8/30/2023
