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Notice of Proposed Rulemaking - Sales Tax on Rooms & Accommodations

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The Colorado Department of Revenue, Division of Taxation, will hold a public rulemaking hearing on the following sales tax rule at 10:00 A.M. on Thursday, December 2, 2021. This hearing will be conducted entirely by telephone and video conference, and will be recorded. The Department has created a Virtual Rulemaking Hearing Guide that provides additional guidance for participants.

Parties wishing to attend or participate by video conference may obtain a link for connecting by sending an email to Because of additional participation features provided by the video conference, we encourage participants to participate through the video conference. Participants are welcome to use a webcam to appear by video, but may also leave their video camera off.

Parties wishing to attend or participate by teleconference should connect as follows:

Phone Number: 1 (669) 900-6833

Meeting ID:  824 1399 1438

Proposed Rules:

39-26-102(11). Rooms & Accommodations. The purpose of this rule is to amend the permanent rule defining the terms “room” and “accommodation” as more particularly described in the statement of basis and purpose filed with this notice. 
The Department will accept oral and written comments on this proposed rule. Oral comments will be accepted by video and telephone conference at the hearing. Written comments may be submitted to in advance or in lieu of oral commentary at the hearing and will be accepted until 5:00 P.M. on December 2, 2021.

You can find the proposed rule, and the statement of basis and purpose, at the link above. You may also find this information on the Division’s website. 

The proposed rule will be published in the Colorado Register on November 10, 2021.

We would appreciate your feedback to help us measure and improve the success of the rulemaking program.  If you participate in the rulemaking process, we invite you to complete a short survey.  Follow the link, and choose the "I participated in the Rulemaking Process (Announcement, Stakeholder Meeting, or Hearing)" option.