Colorado – Warning Issued To Paper Filers

SALT Report 3517 – In a letter dated October 22, 2014, the Colorado Department of Revenue warned taxpayers using incorrect or outdated business tax forms of the potential penalties.  Effective immediately all forms sent to the department must be the Continue reading Colorado – Warning Issued To Paper Filers

Colorado – Pioneer Natural Resources v. CO Court of Appeals No. 12CA1703 Natural Gas Delivery Components Qualify For Exemption

SALT Report 3450 – On August 14, 2014 the Colorado Court of Appeals ultimately decided to affirm the district court’s orginal summary judgment in favor of Pioneer Natural Resources USA, Inc., stating that Pioneer Natural Resources USA, Inc.’s pipelines and Continue reading Colorado – Pioneer Natural Resources v. CO Court of Appeals No. 12CA1703 Natural Gas Delivery Components Qualify For Exemption

Colorado – Fort Collins Businesses Can Now Pay Sales Tax Online

SALT Report 3406 – In March, 2014, Fort Collins launched new online software which enables 11,000 licensed vendors to file their taxes online. This software enables businesses to: •E-file and pay tax returns with an e-check ($1.00 Service Fee) or Continue reading Colorado – Fort Collins Businesses Can Now Pay Sales Tax Online

Colorado — Marketplace Fairness and Small Business Protection Act

SALT Report 3384 –Governor John Hickenlooper recently signed the Marketplace Fairness and Small Business Protection Act, which goes into effect July 1, 2014.  The bill would require any online retailer with nexus in Colorado to collect and remit sales tax Continue reading Colorado — Marketplace Fairness and Small Business Protection Act

Colorado – City of Loveland Food and Utility Sales Tax Rebate Program (April 1 through May 31)

SALT Report 3318 – The City of Loveland, Colorado has allocated $137,000 to fund this rebate program for qualified applicants.  The rebate is for sales taxes paid on food and utilities up to $382 per qualifying household (i.e., single member Continue reading Colorado – City of Loveland Food and Utility Sales Tax Rebate Program (April 1 through May 31)

Colorado – Assigned Bad Debts Sales Tax Refunds Denied

SALT Report 3308 – In a decision released March 13, 2014, the Colorado Court of Appeals affirmed lower court decisions denying refund claims of sales taxes related to claimed bad debts.  The taxpayer’s claims related to the assignment of sales Continue reading Colorado – Assigned Bad Debts Sales Tax Refunds Denied

Colorado – Clean Tech and Medical Device Sales and Use Tax Refunds (H 1325)

SALT Report  3303 – Proposed Legislation “Current law provides a sales and use tax refund, not to exceed $50,000, to a qualified clean technology or medical device taxpayer for all state sales and use tax paid by such taxpayer on Continue reading Colorado – Clean Tech and Medical Device Sales and Use Tax Refunds (H 1325)

Colorado – Marijuana Taxes Collected For January 2014 Released

SALT Report 3297 – The Colorado Department of Revenue released collection figures for the taxes, licenses and fees associated with the medical and recreational sale of marijuana. The total of all Marijuana Taxes, Licenses, and Fees for January 2014 – Continue reading Colorado – Marijuana Taxes Collected For January 2014 Released

Multistate – Direct Marketing v. Colorado Petition for Certiorari Filed

SALT Report 3289 – The Direct Marketing Association filed a Petition for Certiorari on February 25, 2014 requesting that the United States Supreme Court weigh in on the constitutional issues related to Colorado’s notification law. A response is due by Continue reading Multistate – Direct Marketing v. Colorado Petition for Certiorari Filed

Colorado – Non-Collecting Retailer Reporting Requirements

SALT Report 3206 – Law HB 10-1193 “establishing reporting requirement for non-collecting retailers [is in effect].”  The law has “until recently been under an injunction prohibiting enforcement, [which means] the Department will not enforce any penalties for failure to comply Continue reading Colorado – Non-Collecting Retailer Reporting Requirements