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 Adjuste d Gross Income $44,00 0 or less $44,00 1 - $88,00 $88,001 - $139,00 $139,001 - $193,000 $193,001 - $246,000 $246,00 1 or more Single Filer Refund $37 $49 $56 $68 $74 $117 Joint Filer Refund $74 $98 $112 $136 $148 $234 (c) 2022: Modified Adjuste d Gross Income $48,00 0 or less $48,00 1 - $95,00 $95,001 - $151,00 $151,001 - $209,000 $209,001 - $268,000 $268,00 1 or more Single Filer Refund $153 $208 $234 $285 $300 $486 Joint Filer Refund $306 $416 $468 $570 $600 $972