Form Dr 0229 Tobacco Products Tax Return
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1DR 0229 (06/29/07) WEB
COLORADO DEPARTMENT OF REVENUE
DENVER CO 80261-0009
TOBACCO PRODUCTS TAX RETURN
INSTRUCTIONS
Who must file. This return must be filed by all Tobacco Products
Line 6 Enter amount of tax due. Subtract line 5 from line 4.
distributors doing business in Colorado (Section 13, Title 39, Article
28.5 C.R.S.)
Line 7 The 1.665% (.01665) of the sum due is allowed to
cover the distributor’s expense in the collection and
Line 1 Enter the total amount of taxable items for reporting period at
remittance of said tax. If return is delinquent, this
manufacturer’s list price. “Manufacturer’s list price” means the invoice
percentage is not allowed.
price for which a manufacturer or supplier sells a tobacco product to a
distributor exclusive of any discount or other reduction.
Line 9 Penalty computed at 10% (.10) of tax due plus
interest of 1/2 of 1% per month (.005 per month) from
Line 2 Exempt sales apply only to tobacco products which, under the
date when due, aggregate not to exceed 18%.
constitution and laws of the United States, may not be made the
subject of taxation by this state.
Line 10 Interest percentage is per month imposed under
Section 39-21-110.5.
Line 5 Enter only amounts on which tax has been previously paid to
Colorado.
Line 11 Total due. Add lines 8, 9, 10.
a. Enter amounts representing merchandise actually shipped from
Colorado into another state as shown in your records.
PAYMENT IS REQUIRED BY EFT.
b. Enter only items for which you have credit memos in your files.
Deductions will not be allowed unless a copy of the manufacturer’s
If you pay by check, your payment may be
credit memo is in your files.
returned and/or vendor fee denied. Your
c. Enter only items included on prior returns that were destroyed by
DR 0229 must be filed by the due date for
distributor. Deductions will not be allowed unless a copy of
your account to be properly credited. You
manufacturer’s credit memo is in your files.
The total tax credit claimed is the sum of the manufacturer’s list price
must file a zero return even if no tax is due.
times the tax rate of 40% (.40).
DETACH FORM
ON THIS LINE
MAKE A COPY FOR YOUR RECORDS
MAIL COMPLETED FORM TO THE COLORADO DEPARTMENT OF REVENUE
TOBACCO PRODUCTS
DR 0229 (06/22/07) WEB
COLORADO DEPARTMENT OF REVENUE
DENVER CO 80261-0009
TAX RETURN
Account Number
Period
Due Date
0900-100
FEIN
1. Total gross purchases
(Manufacturer’s list price)
2. Exempt sales
SIGNED UNDER PENALTY OF PERJURY IN THE SECOND DEGREE
3. Taxable amount
(line 1 minus line 2)
4. Tax - 40% (.40) of line 3
(100)
Signature _____________________________________________________
5. Credit claimed for taxes previously paid on products:
a. Exported from Colorado
Date ___________________ Phone ________________________________
b. Returned to manufacturer
Payment is required by EFT.
c. Destroyed by distributor
TOTAL (a+b+c)
(905)
TOTAL x 40% (.40)
6. Total tax due (line 4 minus line 5)
The State may convert your check to a one time
7. Deduct 1.665% (.01665)
(105)
electronic banking transaction. Your bank account
(not allowed on delinquent return)
may be debited as early as the same day received
8. Total tax due
by the State. If converted, your check will not be
(200)
9. Penalty
returned. If your check is rejected due to insuffi-
cient or uncollected funds, the Department of
(300)
10. Interest
Revenue may collect the payment amount directly
11. TOTAL DUE Add lines 8, 9 and 10
(355)
from your bank account electronically.
$
00
•
DO NOT WRITE BELOW THIS LINE
Paid by EFT
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