Statutes, codes, and regulations
Colorado Administrative Code
Department 200 - Department of RevenueDivision 201 - Taxation Division
Rule 1 CCR 201-2 - INCOME TAX
Rule 39-22-2003 - State Sales Tax Refund

Colo. Code Regs. 39-22-2003

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Current through Register Vol. 47, No. 23, December 10, 2024
Rule 39-22-2003 - State Sales Tax Refund

Basis and Purpose. The bases for this rule are sections 39-21-112(1), 39-22-2001, 39-22-2002, and 39-22-2003, C.R.S. The purpose of this rule is to publish the amount of any state sales tax refund when there are sufficient excess state revenues under the Taxpayer's Bill of Rights (TABOR), as required by section 39-22-2002(7), C.R.S.

(1) The state sales tax refund available to qualified individuals is listed below for recent income tax years, according to the filing status and modified adjusted gross income reported on the Colorado income tax return.
(a) 2016 - 2020: No refund available.
(b) 2021:

Modified Adjusted Gross Income

$44,000 or less

$44,001 - $88,000

$88,001 - $139,000

$139,001- $193,000

$193,001- $246,000

$246,001 or more

Single Filer Refund

$37

$49

$56

$68

$74

$117

Joint Filer Refund

$74

$98

$112

$136

$148

$234

(c) 2022:

Modified Adjusted Gross Income

$48,000 or less

$48,001 - $95,000

$95,001 - $151,000

$151,001- $209,000

$209,001- $268,000

$268,001 or more

Single Filer Refund

$153

$208

$234

$285

$300

$486

Joint Filer Refund

$306

$416

$468

$570

$600

$972

39-22-2003

Colorado Register, Vol 37, No. 14. July 25, 2014, effective 8/14/2014
37 CR 18, September 25, 2014, effective 10/15/2014
37 CR 19, October 10,2014, effective 10/30/2014
37 CR 22, November 25, 2014, effective 12/16/2014
38 CR 04, February 25, 2015, effective 3/17/2015
38 CR 07, April 10, 2015, effective 4/30/2015
38 CR 11, June 10, 2015, effective 6/30/2015
38 CR 22, November 25, 2015, effective 12/15/2015
38 CR 24, December 25, 2015, effective 1/14/2016
38 CR 24, December 25, 2015, effective 1/19/2016
39 CR 01, January 10, 2016, effective 1/30/2016
39 CR 16, August 25, 2016, effective 9/14/2016
40 CR 08, April 25, 2017, effective 5/15/2017
40 CR 12, June 25, 2017, effective 7/15/2017
40 CR 16, August 25, 2017, effective 9/14/2017
40 CR 23, December 10, 2017, effective 1/1/2018
41 CR 14, July 25, 2018, effective 8/14/2018
41 CR 20, October 25, 2018, effective 11/14/2018
42 CR 02, January 25, 2019, effective 12/18/2018
42 CR 02, January 25, 2019, effective 12/18/2018, expires 4/17/2019
42 CR 06, March 25, 2019, effective 4/14/2019
43 CR 04, February 25, 2020, effective 3/16/2020
43 CR 13, July 10, 2020, effective 6/2/2020
43 CR 17, September 10, 2020, effective 9/30/2020
44 CR 03, February 10, 2021, effective 3/2/2021
44 CR 07, April 10, 2021, effective 4/30/2021
44 CR 08, April 25, 2021, effective 5/15/2021
45 CR 01, January 10, 2022, effective 1/30/2022
45 CR 04, February 25, 2022, effective 3/17/2022
45 CR 05, March 10, 2022, effective 3/30/2022
46 CR 11, June 10, 2023, effective 5/2/2023
46 CR 09, May 10, 2023, effective 5/30/2023
46 CR 15, August 10, 2023, effective 8/30/2023