Colorado Adopts Market-Based Corporate Income Sourcing Rule

Colorado has adopted temporary emergency regulations to provide guidance on 2018 legislation (TAXDAY, 2018/06/08, S.4). The legislation implemented revised corporate income tax apportionment methods, including market-based sourcing, beginning after 2018.

Permanent Rulemaking Proceedings

According to the department, permanent rulemaking proceedings are underway. A hearing on these regulations is tentatively scheduled for January 30, 2019.

Additional information, including the text of the emergency regulations, are available at

Regulations 39-22-109; 39-22-303.6-1 through 39-22-303.6-18; 39-22-303.7-1 through 39-22-303.7-2; 39-22-303(11)(c); and 39-22-305, Colorado Department of Revenue, effective December 18, 2018, and applicable for 120 days, or until terminated or replaced by permanent rules

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All stories by: CCHTaxGroup