Colorado Convenes Stakeholder Work Group to Discuss Market-Based Sourcing Regulations

The Colorado Department of Revenue has established a work group to discuss the promulgation of market-based sourcing regulations. The regulations will be implemented pursuant to legislation enacted during the 2018 legislative session (TAXDAY, 2018/06/8, S.4). The work group will meet on December 13, 2018 at 2:00PM at 1313 Sherman Street, Room 220, Denver, Colorado, 80261.

Draft Proposed Rules

Under the proposed draft rules, receipts for the sale of services or from the sale, lease, license, or rental of intangible property are apportioned to Colorado based on where the service is delivered. Additionally, the draft regulations generally follow the Multistate Tax Commission’s model regulations, except where those model provisions are inconsistent with Colorado statute.

The full text of the work group announcement and draft regulations are available at

Corporate Apportionment and Allocation Work Group, Colorado Department of Revenue, November 2018

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