Form Dr 0100 - Colorado Retail Sales Tax Return

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DR 0100 (06/18/14)
COLORADO DEPARTMENT OF REVENUE
Colorado Retail Sales Tax Return Instructions
Denver, CO 80261-0013
Read all instructions below to ensure accurate filing of your return.
The state sales tax rate is 2.9%
amended return box. A separate amended return must be
You can access your tax account information, file your tax
filed for each period and show all tax columns as corrected,
return, see your payment history, make payments online
not merely the differences. Be sure to use the correct
and more - all on our one-stop, streamlined Web site called
service fee rate of the period.
Revenue Online. Sign Up and begin using your Login
The state sales tax rate is 2.9% (.029). Special district taxes
immediately. Visit to get
include RTD 1.0% (.01), Scientific and Cultural District .1%
started today.
(.001) and the Rural Transportation Authority (RTA) with
The DR 0100 Colorado Retail Sales Tax Return and the
various rates per district.
Deductions and Exemptions Schedule must be completed
See form DR 0200 to report Football District (FD) tax
correctly with all figures substantiated and verified before
collected on leases.
filing the return. It is the responsibility of the business owner/
Notify the department of changes or closures by completing
operator to know the tax rates and exemptions that apply to
form “Address Change or Business Closure Form” (DR
their business. Verify your accounts active sites by going to
1102). For a physical change to a location, your must
, Other Services, View
send in the DR 1102. New ownership or a change in FEIN
Business Location Rates and search by Colorado account
requires a new Colorado Account Number (CAN).
number. The verification system will show all open locations for
Copies of completed returns and records of purchases
your account number and the current, applicable tax rates for
and sales, including sales invoices and purchase orders
each location. Filing a return late, not filing a return, incomplete
must be retained for a period of 3 years. Records must be
returns and non-payment or incomplete payment of the tax due
open for inspection by authorized representatives of the
will all result in an assessment of penalties and interest.
department. All taxes paid by the purchaser to the seller
Instructions for the Deductions and Exemptions Schedule
shall be and remain public money, as property of the taxing
Complete the Deductions and Exemptions Schedule prior
jurisdiction. The seller should maintain records of payment.
to completing the DR 0100. A separate schedule must be
The law provides severe penalties for any violation of the
completed and submitted for each site. The exemptions for
sales tax laws. Methods of enforcement, as defined in
state and RTD/CD will be the same effective January 1, 2014.
the regulations, include liens which are satisfied before all
The exemptions for a state-collected local jurisdiction may be
other claims on real and personal property of the taxpayer
different. Please refer to publication "Colorado Sales/Use Tax
or property used by the seller. Continued delinquency will
Rates" (DR 1002) for exemptions that apply to the state and
result in seizure and sale of the property under distraint
RTD/CD and state-collected local jurisdictions. See publication,
warrant.
“History of Local Sales/Use Tax Rates” (DR 1250) for tax rates
If you remit by Electronic Funds Transfer (EFT), you must
and exemption history.
initiate the payment before 4:00 p.m. Mountain Time on the
A return must be filed even if there is no tax due. Enter
due date. Remember to mark the EFT box before mailing
the number 0 in any column on line 14 if there is no tax
the return.
due. Failure to enter zeros will result in the issuance of an
Make your payment online through Revenue Online
automatic estimated tax due notice.
or make check payable to the Colorado Department of
Amended returns can be filed through Revenue Online. If
Revenue. Note the tax type, period and account number on
you are amending a return by paper, be sure to mark the
your check to ensure accurate posting to your account.

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