Tax Law

Recent Posts

Colorado Department of Revenue Amends Regulation to Tax Streaming Digital Goods
Posted on 22 Dec 2020 by Eversheds Sutherland LLP

On December 1, 2020, the Colorado Department of Revenue adopted amendments to its tangible personal property rule – Rule 39-26-102(15) – that will impose sales tax on sales of streaming digital goods. The Department considers these amendments to be a... Read More

Quick Update: Colorado, Missouri and New York City
Posted on 1 Dec 2020 by Eversheds Sutherland LLP

In this episode, SALT Shaker podcast host Chris Lee discusses recent sales tax rulings from Colorado (PLR-20-2008) and Missouri (Ltr Rul 8095) and an ALJ income tax nexus decision from New York City (In the Matter of Mars Holding Inc .). ... Read More

Tags: Colorado , podcast

Colorado DOR releases sales and use tax guidance for marketplace facilitators
Posted on 15 Oct 2020 by Eversheds Sutherland LLP

Last month, the Colorado Department of Revenue released revised  guidance  on marketplace sales taxation. The document provides a high-level overview of the tax rules applicable to marketplace transactions, such as definitions and information related... Read More

Colorado Backs Up Backup: DOR Concludes Backup Service Non-Taxable Sale of Computer Software
Posted on 6 Oct 2020 by Eversheds Sutherland LLP

The Colorado Department of Revenue has determined that an information technology provider’s sale of its backup service, which allowed its customers to back up business applications, files, and systems, and also included the delivery of computer servers... Read More

Colorado updates regulations concerning remote sellers and marketplace facilitators
Posted on 18 Sep 2020 by Eversheds Sutherland LLP

On September 10, the Colorado Department of Revenue promulgated four sets of regulations related to remote sellers and marketplace facilitators. One set, adopts a special rule that establishes the sales tax requirements and conditions for sales made through... Read More

Colorado Proposes a Series of Regulations to Address Digital Taxation
Posted on 10 Jun 2020 by Eversheds Sutherland LLP

The Colorado Department of Revenue has proposed several regulations related to taxation of digital goods, remote sales, and marketplace collection. First, it proposed a “doing-business” rule , which clarifies a person maintains a business in Colorado... Read More

Several State Legislatures to Take Historic Pause Due to COVID-19 Concerns
Posted on 16 Mar 2020 by Eversheds Sutherland LLP

With the threat of COVID-19 looming, several state legislatures will halt or temporarily suspend their legislative sessions, including: Colorado, Delaware, Connecticut, Georgia, Kentucky, Maine, Maryland, New Hampshire, and Vermont. For many states, this... Read More

Lights, Camera, Action – Colorado Court of Appeals Upholds Use Tax on Licensing Agreements With Motion Picture Distributors
Posted on 12 Feb 2020 by Eversheds Sutherland LLP

The Colorado Court of Appeals held that the City of Aurora correctly levied use tax on American Multi-Cinema, Inc.’s (AMC’s) license agreements with film distributors. The court concluded that the true object of the arrangement was to obtain tangible... Read More

Colorado Department of Revenue to Hold Stakeholder Work Group on Draft Digital Goods Sales Tax Rule
Posted on 10 Feb 2020 by Eversheds Sutherland LLP

The Colorado Department of Revenue will hold a stakeholder work group to discuss a draft sales tax rule that will “clarify the Department’s treatment of digital goods as tangible personal property.”  In advance of the meeting, the Department has prepared... Read More

Much Ado About Nothing! Colorado Supreme Court Holds that Holding Companies with No Property or Employees are Not Includable in a Combined Group
Posted on 11 Jun 2019 by Eversheds Sutherland LLP

The Colorado Supreme Court issued two decisions simultaneously holding that neither Oracle Corporation nor Agilent Technologies, Inc. were required to include in their combined income tax returns holding companies that did not meet the statutory definition... Read More

Did the Anti-Taxers Win on Tuesday?
Posted on 12 Nov 2010 by David Brunori

In Washington they did. Voters overwhelmingly rejected the measure that would have imposed an income tax on the state's wealthiest citizens. They also voted to repeal the sales tax on candy and a special excise tax on soft drinks. . . . But in Colorado... Read More