United States of America: Colorado: Application of sales and use tax to revenue derived from internet advertising and online education

Progress

Current status
in force
21 Jul 2021 in force

Scope

Implementers
United States of America
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
online advertising provider
platform intermediary: user-generated content
Government Branch
executive
Government Body
other regulatory body
Implementation Level
subnational

Timeline of events

21 Jul 2021
in force

Ruling on application of sales & use tax to internet advertising and online education revenue

The Colorado Department of Revenue published the sales and use tax letter ruling PLR-21-005. In the ruling, the concern regarding the qualification of revenue generated from internet advertising for the sales and use tax was raised. The Department …

Source
Event type order
Action type ruling
Government branch executive
Government body other regulatory body