Form Dr 0100 - Colorado Retail Sales Tax Return Page 2
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4Returns must be filed on or before the 20th day of the month
not have the deductions or exemptions indicated on the
following the close of the tax period. Mailed returns must be
schedule, those who do must carefully report them on the
postmarked the 20th day of the month or before. Mail returns to
paper return. Ignoring these deductions and exemptions
the following address:
may result in owing additional tax.
Colorado Department of Revenue
Line 5: Enter amount of tax for each type of sales tax collected.
Denver, CO 80261-0013
Multiply the amount of line 4 by the applicable tax rates
FYI publications, forms, and additional information are available
which are printed below line 4.
on the Department of Revenue’s Taxation Web site regarding
Line 6: Enter the amount of excess tax collected. Do not
filing sales/use tax in the state of Colorado. The Taxation
include any amounts already included on line 3c. Report
Web site is Due to the complexities
the amount of any excess sales tax collected on this line.
surrounding the laws on the collection and remittance of sales/
Line 7: Add lines 5 and 6.
use taxes in Colorado, it is advised that you attend a live class or
Line 8a: Service fee rate. A service fee is a deduction allowed
take an online tax class offered by the department after opening
for timely filed and paid returns. It is not allowed on a
your business and/or obtaining a sales tax license. Visit www.
delinquent return. If this rate is not shown, see publication
TaxSeminars.state.co.us for class schedule and registration.
Colorado Sales/Use Tax Rates (DR 1002) to determine
Interested in keeping up with state tax news? Colorado Taxation
appropriate rate. Please Note: The state service fee rate
Weblog:
is .0333 (3.33 percent) for timely filed and paid returns
Line Instructions for the DR 0100 Colorado Retail Sales Tax
received on or after July 1, 2014.
Return All entries of state and local taxes on this sales tax return
Line 8b: Enter deduction for service (vendor's) fee allowed to
must be rounded to the nearest dollar. You will still collect and
the seller for each applicable tax. Multiply line 7 by the
keep track of exact amounts of sales tax. Round amounts less
applicable service fee rate shown in each column. This
than 50 cents down to 0 (zero) cents. Increase amounts from 50
deduction is only allowed if the complete return is filed
to 99 cents to the next dollar.
on department-approved forms and the tax is paid on or
Line 1: Enter the total amount of money received from all
before due date.
sales and services from all sales and services attributed
Line 9: Sales tax due (line 7 minus line 8b).
Line 10: Goods purchased tax-free for resale but taken out of
to this site/location only, including taxable and nontaxable
sales and collections of bad debts previously deducted.
inventory for personal or business use must be reported
Do not include the amount of sales tax collected.
and tax paid on the items. Enter cost of goods next to the
Line 2a: Enter the amount of sales to other licensed dealers
$ sign. Then multiply that amount by the tax rate for each
for this site/location only. Sales to other licensed dealers
separate tax that applies (for example, county, city, RTD)
should be reported on line 2a. not on line 2b. Keep
and enter that amount in the appropriate column. Other
documentation for verification of these sales.
tax-free purchases of any kind which will not be resold
Line 2b: Enter the amount of any other deductions. Upon
should be reported and taxed on the Consumer Use
completion of the Deductions and Exemptions Schedule,
Tax Return (DR 0252) and/or RTA Use Tax Return (DR
enter the total from Part A -Deductions. Deductions taken
0251), or through Revenue Online (
on Line 9 Other should include an explanation. Provide
RevenueOnline).
the schedule with your return.
Line 12: Penalty. Failure to file the return and pay the tax by the
Line 3: The net sales amount must be entered in each column.
due date subjects the vendor to a penalty of 10% plus
If this amount is zero, file the return online through
1/2% for each additional month not to exceed 18% of the
Revenue Online, RevenueOnline
tax due.
Line 3a: Enter the amount of sales delivered out of your
Line 13: Interest. Failure to file the return and pay the tax on time
taxing area for this site/location only.
subjects the vendor to interest at the prime rate effective
Line 3b: Enter the total amount of state exemptions and
on July 1 of the previous year. Monthly interest rate may
any applicable local exemptions. Exemptions must be
be prorated for a part of a month.
itemized on the Deductions and Exemptions Schedule
For additional information see FYI General 11 on the
of the sales tax return. Exemptions taken on Line 10
department's Taxation Web site at
Other should include an explanation. You must complete
com
3b Exemptions and include the form with your return.
Line 15: Add the total of ALL taxes shown in each column
Please note: Effective January 1, 2014, in addition to
of line 14. Amount shown in line 15 must equal amount
state sales tax, cigarettes are also subject to RTD and
remitted. If paying by EFT, be sure to mark the box.
CD sales tax. Cigarettes are still exempt from city, county
The State may convert your check to a one time electronic
and other special district sales tax.
banking transaction. Your bank account may be debited as
Line 3c: If an overpayment for sales tax was made on a
early as the same day received by the State. If converted,
previous return, enter the amount of Line 3 Net sales
your check will not be returned. If your check is rejected
on which the tax was based. You can bring Line 4 Net
due to insufficient or uncollected funds, the Department of
taxable sales to zero and will carry forward any remaining
Revenue may collect the payment amount directly from your
overpayment to a future return. Do not use Line 3c if the
bank account electronically.
credit already exists on a period. See FYI Sales 90 for
For additional information:
additional information.
Line 4: Enter net taxable sales. Subtract the total lines 3a, 3b,
Colorado Department of Revenue
and 3c from line 3 in each column. The net taxable sales
Denver CO 80261-0013
amount must be entered in each column. If a column
(303) 238-SERV (7378)
does not apply, write N/A in the TAX RATE line. All
information reported on lines 1 through 4 will be reviewed
to ensure an accurate return. While some taxpayers do
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