1 CCR 201-4 - SALES AND USE TAX

  1. 39-26-102(1.3) - Auctioneers
  2. 39-26-102(3) - Doing Business in This State
  3. 39-26-102(4.5)
  4. 39-26-102(5)
  5. 39-26-102(7)(a)
  6. 39-26-102(9) - Retail Sale
  7. 39-26-102(10)
  8. 39-26-102(11) - Rooms and Accommodations
  9. 39-26-102(12)
  10. 39-26-102(15) - Tangible Personal Property
  11. 39-26-102(17) - Definition of Taxpayer
  12. 39-26-102(19)
  13. 39-26-102(20)
  14. 39-26-102(21)
  15. 39-26-102(23)
  16. 39-26-103 - Sales Tax Licensing
  17. 39-26-103.5 - Direct Payment Permit
  18. 39-26-104-1 - Imposition of Tax
  19. 39-26-104-2 - Sourcing Retail Sales
  20. 39-26-104-3 - Exchanged Tangible Personal Property
  21. 39-26-104-4 - Telephone, Telegraph and Mobile Telecommunications Services
  22. 39-26-104-5
  23. 39-26-104-6
  24. 39-26-104-7
  25. 39-26-105-1 - Remittance of Sales Tax
  26. 39-26-105-2 - Extensions of Sales and Use Tax Returns
  27. 39-26-105-3 - Documenting Exempt Sales
  28. 39-26-105-4
  29. 39-26-105.3 - Electronic Address Databases
  30. 39-26-106-1 - Separately Stated Tax
  31. 39-26-106-2 - Minimum Taxable Sale
  32. 39-26-106-3
  33. 39-26-109 - Sales Tax Filing Schedules
  34. 39-26-110 - Repealed
  35. 39-26-111
  36. 39-26-112 - Excess Tax Collected
  37. 39-26-113
  38. 39-26-113.5 - Refunds of Sales and Use Tax for Vehicles Used in Interstate Commerce
  39. 39-26-116
  40. 39-26-117
  41. 39-26-118 - Sales Taxes Held in Trust
  42. 39-26-122
  43. 39-26-125
  44. 39-26-202 - Imposition of Use Tax
  45. 39-26-204
  46. 39-26-208
  47. 39-26-210
  48. 29-2-106(9)
  49. 39-26-703-1 - Repealed
  50. 39-26-703-2 - Buyer's Claims for Refund of Sales or Use Tax Paid
  51. 39-26-704-1
  52. 39-26-704-2 - Sales Tax Exemption for Housing Authorities
  53. 39-26-704-3
  54. 39-26-704-4 - Sales Tax Exemptions for Hotel Residents
  55. 39-26-704-5
  56. 39-26-707 - Articles and Containers Re: Food Products
  57. 39-26-708-1
  58. 39-26-708-2
  59. 39-26-709
  60. 39-26-711
  61. 39-26-713-1
  62. 39-26-713-2
  63. 39-26-713-3
  64. 39-26-713-4
  65. 39-26-713-5
  66. 39-26-715
  67. 39-26-716
  68. 39-26-717 - Medical Material, Equipment, and Drugs
  69. 39-26-717-2 - Period Products
  70. 39-26-717-3 - Incontinence Products and Diapers
  71. 39-26-718 - Charitable and Other Exempt Organizations
  72. 39-26-720 - Repealed
  73. 39-26-721 - Repealed
  74. 39-26-734-1 - Declared Wildfire Disaster Rebuild Exemption Refund Rate

Notes

1 CCR 201-4
Regulations 39-26-102.3, 39-26-102.13, 39-26-102.21, 39-26-707.1 emer. rules eff. 03/01/2010.
Regulations 39-26-115, 39-26-118.2, 39-26-207 emer. rules eff 03/01/2010; expired 06/01/2010.
Regulations 39-26-102.3, 39-26-102.13, 39-26-102.21, 39-26-707.1 emer. rules eff. 06/01/2010.
Regulation 39-26-102.21 emer. rule eff. 06/28/2010.
Regulation 39-26-102.3 eff. 07/30/2010.
Regulation 39-26-102.21 eff. 08/14/2010.
Regulation 39-26-707.1 emer. rule eff. 09/14/2010.
Regulation 39-26-102.13 emer. rule eff. 09/14/2010.
Regulation 39-26-707.1 eff. 10/30/2010.
Regulation 39-26-102.13 emer. rule eff. 01/10/2011.
Regulations 39-26-102.13; 39-26-113.5 eff. 03/02/2011.
Regulations 39-26-102.4, 39-26-716.4(A) eff. 08/15/2011.
Regulations 39-26-102 (1.3), 39-26-104(1)(A), 39-26-105(1)(B), 39-26-105.5, 39-26-118(1) eff.
03/03/2014. Regulations 39-26-102.16, 39-26-106.3, 39-26-108, 39-26-501(3), 39-26-502, 39-26-601(3), 39-26-602 repealed eff. 03/03/2014.
Regulations 39-26-102.17, 39-26-103.5, 39-26-104(1)(B)(I), 39-26-105(1)(A), 39-26-106, 39-26-113.5, 39-26-718 eff. 05/30/2014. Regulations 39-26-102.2.5, 39-26-102.7(b), 39-26-103.5.6, 39-26-104.1(b)(I)(B), 39-26-106.2(a), 39-26-708.2(b), 39-26-709.2, 39-26-715.2(b), 39-26-716.4(b) -(c) repealed eff. 05/30/2014.
Regulation 39-26-105(1)(B) eff. 07/15/2014.
Regulation 39-26-706.1 repealed eff. 08/30/2014.
Regulation 39-26-717 eff. 10/15/2014.
Regulation 39-26-102.1 repealed eff. 10/30/2014.
Regulations 39-26-102(17), 39-26-103.5, 39-26-104(1)(B)(I), 39-26-105, 39-26-113.5, 39-26-718 eff. 02/14/2015. Regulation 39-26-104.1(B)(I)(A) repealed eff. 02/14/2015.
Regulation 39-26-717.1 repealed eff. 04/30/2015.
Regulation 39-26-105.5 emer. rule eff. 06/03/2015; expired 10/01/2015.
Regulation 39-26-105.5 eff. 01/14/2016.
Regulation 39-26-718 eff. 06/14/2016. Regulations 26-204.3, 39-26-703.1, 39-26-705.1, 39-26-707.1(E) repealed eff. 06/14/2016.
Rule 39-26-704 (1.5) eff. 03/17/2017.
Rule 39-26-105.3 eff. 07/15/2017. Regulations 39-26-713.2(d), 39-26-713.2(e), 39-26-715.1(a)(II) repealed eff. 07/15/2017.
Rule 39-26-109 eff. 01/01/2018.
Regulation 39-26-718(5)(a), Rule 39-26-105(3) eff. 07/30/2018. Regulations 26-102.14, 26-102.22, 39-26-105.1(c), 39-26-713.2(c) repealed eff. 07/30/2018.
Rule 39-26-105 eff. 08/14/2018. Regulation 39-26-105.5 repealed eff. 08/14/2018.
Regulations 39-26-102 (1.3), 39-26-102(9), 39-26-103.5, 39-26-104(1)(b)(I), 39-26-105, 39-26-204(2), 39-26-704(2) emer. rules eff. 12/01/2018. Regulations 39-26-102.3, 39-26-105(1)(A) emer. rules repealed eff. 12/01/2018.
Regulations 39-26-102 (1.3), 39-26-718 emer. rules eff. 12/18/2018.
Regulations 39-26-102 (1.3), 39-26-102(9), 39-26-103.5, 39-26-104(1)(b)(I), 39-26-105, 39-26-204(2), 39-26-704(2), 39-26-718 eff. 04/14/2019. Regulations 39-26-102.3, 39-26-105(1)(A) repealed eff. 04/14/2019.
Rules 39-26-102(9), 39-26-104 -1, 39-26-105, 39-26-106 -1, 39-26-106 -2, 39-26-112, 39-26-202 eff. 03/16/2020.
Regulation 39-26-204(2) repealed eff. 03/30/2020.
Rule 39-26-105 -5 emer. rule eff. 04/07/2020; expired 08/05/2020.
Rules 39-26-102 (1.3), 39-26-102(3), 39-29-102 (4.5) (1)(b)(3), 39-26-102(21)(1)(b) -(c), 39-26-103, 39-26-103.5, 39-26-104 -2, 39-26-104 -3, 39-26-105 -2, 39-26-105 -3, 39-26-105.3, 39-26-109, 39-26-116(a), 39-26-118, 39-26-125, 39-26-210, 39-26-704 -2, 39-26-717, 39-26-718 eff. 09/30/2020. Rule 39-26-106 -4 repealed eff. 09/30/2020.
Rule 39-26-102(15) eff. 01/30/2021.
Rule 39-26-717 eff. 04/30/2021.
Rule 39-26-704 -4 eff. 05/15/2021.
Rules 39-26-717(1)(c), 39-26-717(2) eff. 03/17/2022.
Rule 39-26-102(11) eff. 12/30/2022.

Annotation

Regulation 39-26-102.13 was repealed by House bill 11-1293, eff. 07/01/2012.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.