To All Interested Parties,
The Colorado Department of Revenue, Division of Taxation, will hold a virtual public rulemaking hearing on the sales and use tax rules listed below at 10:00 a.m. on June 4, 2026.
This hearing will be conducted virtually and will be recorded. Those interested in attending the hearing must register to participate virtually. The Department has created a Virtual Rulemaking Hearing Guide that provides additional information for participants.
You can access the previous workgroup recordings, comments submitted to the Department, and other materials through the public drive. The rulemaking hearing recording will also be posted on the public drive after it is held.
Proposed Rules:
- Special Rule 46. Leases. The purpose of this rule is to provide guidance regarding sales and use tax on leases. The rule defines several terms; addresses the taxability of a lessor’s acquisition of property for lease; explains the tax treatment of lease payments, subleases, sale-leasebacks, maintenance contracts, and sales of previously leased property; and details lessors’ responsibilities in connection with taxable leases. The rule will replace existing Rules 39-26-102(23) and 39-26-713–1.
- Rule 39-26-102(23). The purpose of this amendment is to repeal the rule because it will be replaced by Special Rule 46.
- Rule 39-26-713–1. The purpose of this amendment is to repeal the rule because it will be replaced by Special Rule 46.
The Department encourages the public to participate through video conference because of additional participation features it provides. Participants are welcome to use a webcam to appear by video but can also leave their video camera off. If you would like to virtually attend the rulemaking hearing, please register to participate virtually.
Parties wishing to attend or participate by teleconference should connect as follows:
Phone Number: 1 (669) 900-6833
Meeting ID: 874 3899 4097
The Department will accept oral and written comments on these proposed rules. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to [email protected] in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on June 4, 2026. All written comments submitted will be made public.
You can find the proposed rules and statements of basis and purpose at the links above. You may also find this information on the Division’s website.
The proposed rules will be published in the Colorado Register on May 10, 2026.
The Department would appreciate your feedback to help measure and improve the success of the rulemaking program. If you participate in the rulemaking process, you are invited to complete a short survey. Follow the link and choose the option “I participated in the Rulemaking Process (written comments, workgroup meeting, or hearing).”
Sincerely,
Colorado Department of Revenue
Taxation Division