Denver Sales Tax Return Annual Form Page 2

Download a blank fillable Denver Sales Tax Return Annual Form in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Denver Sales Tax Return Annual Form with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

Important Information: The City and County of Denver is now offering online filing for Sales, Use, Lodger's,

Occupational Privilege, Facilities Development Admissions, Telecommunications Business Tax, and Emergency

Telephone Charges (E911). For more information or to register online, visit

All entries on this sales tax return must be rounded to the nearest dollar. You will still collect and keep track of exact amounts of

sales tax. Books, records, and statements or invoices to buyers must reflect actual tax amounts. It is only when you fill out the

return that you will round the numbers you are reporting. Round amounts under 50 cents down to 0 (zero) cents. Increase amounts

from 50 to 99 cents to the next dollar.

If you need further assistance or have any questions on how to fill out this return, please contact the City of Denver Taxpayer Service at (720) 913-9400 or please visit our

website at

INSTRUCTIONS - SCHEDULE A - SALES TAX

Sales Tax is imposed on the purchase price paid or charged on retail sales including retail sales made online, leases, or rentals of tangible personal property, and on certain

services. Taxable services include, but are not limited to, the sale or furnishing of telephone and certain telecommunications services, electricity, steam and natural gas for

energy producing purposes, informational, and entertainment services. Sales tax returns and payment are due on the 20th of the month following the taxable period.

Line 1

Enter total receipts from all sales and services both taxable and

Line 3M

Enter the total of Lines 3A thru 3L.

non-taxable. Please be sure to include any online sales.

Line 4

Enter the difference between Lines 2B and 3M.

Line 5A

Enter the number of gallons for Aviation and Railway fuel sold and multiply

Line 2A

Enter bad debts collected during the period which were previously

by 4 (four) cents per gallon.

deducted on Line 3D in prior periods.

Line 5B

Enter receipts from short term (30 days or less) automotive vehicle rentals

Line 2B

Enter the total of Lines 1 and 2A.

and multiply by 7.25%.

Line 3A

Enter receipts from non-taxable services or labor.

Line 5C

Enter receipts from sale of retail marijuana and multiply by 7.15%.

Enter sales to other licensed dealers for resale.

Line 3B

NOTE: This tax rate includes the standard 3.65% sales tax rate, plus the special

Line 3C

Enter sales of goods shipped or delivered outside of Denver to a

3.5% tax rate for retail marijuana. Sec 53-27(a), Sec 53.85(a)

non-resident. Note: Delivery must have been made by company vehicle,

Line 5D

Enter receipts from sale of taxable food and beverages at Sec. 53-26(8) and

common carrier, or by mail.

multiply by 4.0%.

Line 3D

Enter unsecured bad debts from open accounts written off during the

Subtract Lines 5B, 5C & 5D from Line 4, enter the difference, and multiply

Line 5E

period. Enter only those bad debts upon which Denver tax was

by 3.65%.

previously remitted. Note: Bad debts are not deductible if returns are filed

Line 5F

Enter the total sales tax computed on Lines 5A thru 5E.

on a cash basis, or, if the seller retains title to the merchandise as

Enter the amount, if any, of Denver tax collected from customers in excess

Line 6

collateral.

of the amount on Line 5F.

Line 3E

Enter the amount allowed customers for trade-ins during the period.

Line 7

Enter the totals of Lines 5F and 6.

Note: This deduction is allowed only if the exchanged property will be

Line 8

Enter the total consumer use tax from Line 6 Schedule B-City Use Tax.

resold at retail by the taxpayer.

Line 9

Enter the total of Lines 7 and 8.

Line 3F

Enter receipts from sales of gasoline and cigarettes.

If your return is filed after the due date, enter 15% of Line 9, or $25.00,

Line 10A

Line 3G

Enter receipts from sales to religious, charitable or governmental

whichever is greater. Note: Any return not received by the due date will be

organizations which are exempt from Denver tax.

considered late.

Line 3H

Enter the sales amount of any goods returned during the period on which

Line 10B

If your return is filed after the due date, enter 1% of Line 9 for every month

Denver tax was previously remitted.

past due. Interest accrues at 1% of the tax amount beginning on the 1st

Line 3I

Enter receipts from sales of prescription medicines.

day after the due date and adds an additional 1% on the 21st day of each

subsequent month.

Line 3J

Enter receipts from sales of exempt grocery foods.

Line 11

Enter the totals of Lines 9, 10A and 10B.

Line 3K

Denver sales tax is due on the amount of GALLONS of Aviation/Railway

fuel sold, not the dollar amount. Enter the portion of Line 1 that

Line 12

Enter any credits claimed. Attach a detailed explanation including the

represents the gross sales amount of Aviation/Railway fuel on Line 3K.

reason and methods of computation.

Then enter the gallons of Aviation/Railway fuel sold on line 5A.

Line 13

Enter the difference between Lines 11 and 12. Include with your return a

Line 3L

Enter other deductions

check or money order payable to the Manager of Finance.

INSTRUCTIONS - SCHEDULE B - CITY USE TAX

Consumer Use Tax is imposed upon the privilege of using, storing, distributing or otherwise consuming tangible personal property or taxable services purchased, rented or leased,

unless specifically exempt, when Denver’s sales tax has not been paid on that purchase. If goods have been purchased tax free, such as supplies, fixtures, furniture, equipment,

etc., for personal or business use or consumption, the applicable tax is due thereon. This would also include any goods drawn from inventory for personal or business use.

Line 1

Line 5

Enter the number of gallons for Aviation and Railway fuel purchased and

Enter any incremental tax due. If tax was properly paid to another jurisdiction

multiply by 4 (four) cents per gallon.

at a tax rate less than Denver’s combined rate (7.65% non-food, 8.0% food),

incremental tax is due for the difference between the tax charged and Denver’s

Line 2

Enter the total purchases of short-term (30 days or less) automotive

combined rate. No credit is given for tax rates in excess of the Denver

vehicle rentals and multiply by 7.25%

combined rate. See Tax Guide topic “Reduction Allowed for Previously Paid