Colorado Enacts Refund Provision for Rural Broadband Providers

Tuesday, May 27th, 2014

A broadband ethernet cable.

Colorado recently enacted a new law that will allow broadband providers to seek refunds of tax paid on property used to provide rural broadband service. The new law will become effective August 6, 2014 and will apply to sales that took place from January 1, 2014 onward.

Broadband providers may seek refunds of sales or use tax paid on tangible personal property that is installed in a "target area" to provide broadband service. A "target area" is an unincorporated part of a county or municipality that has a population of less than thirty thousand people.

To claim this refund, providers must submit applications for refund between January 1 and April 1 of the year following the sales or purchases for which they seek refunds. This means that to seek a refund for purchases made in 2014, a provider must submit an application between January 1, 2015 and April 1, 2015. The total amount available for all refunds of this kind is one million dollars per calendar year. If the total amount of approved refunds exceeds one million dollars, the state will refund a prorated amount to all eligible taxpayers.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

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