Form Dr 0200 - Colorado Baseball District Sales Tax Return)-Supplement
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4DR 0200 (09/21/10) WEB
COLOrADO DEPArtmEnt OF rEVEnuE
DENVER CO 80261-0013
(303) 238-SERV (7378)
InStruCtIOnS
Change in Ownership Sales tax statutes require that
Line 5: Enter amount of tax for each type of sales tax
the Department of Revenue be notified of any changes in
collected. Multiply the amount on line 4 by the applicable
ownership, names, or addresses. Notify by separate letter.
tax rates which are printed below line 4.
Important note: The DR 0200 will only be used when
Line 6: Enter the amount of excess tax collected.
you have to report baseball district tax for a specific loca-
Do not include any amounts already included in line 3c.
tion. RTD, CD, and FD must be reported on the location
Report any state sales tax collected at 3% on this line.
return DR 0100 as applicable.
Line 7: Add lines 5 and 6.
Line 1: Enter the total amount of money received from
all sales and services, including taxable and nontaxable
Line 8A: Service fee rate. The service fee rate is
sales and collections of bad debts previously deducted.
0.00% for each applicable tax.
Do not include the amount of sales tax collected.
Line 8B: Enter deduction for service (vendor’s) fee
Line 2A: Enter the amount of sales to other licensed
for each applicable tax. Multiply line 7 by the service
dealers. Keep documentation for verification of these
fee rate shown in each column. This deduction is only
sales.
allowed if the complete return is filed and the tax is paid
Line 2B: Enter the amount of any other deductions.
on or before due date.
These deductions should be itemized on the Itemized
Line 10: Goods purchased tax free for resale but
Deductions and Exemptions Schedule. Keep a copy of
taken out of stock for personal or business use must be
this schedule for your records.
reported and tax paid on the items. Enter cost of goods
Line 3: The net sales amount must be entered in each
next to the $ sign. Then multiply that amount by the tax
column.
rate for each separate tax that applies (e.g. BD, FD, CD,
Line 3A: Enter the amount of sales delivered out of your
RTD) and
taxing area.
enter that amount in the appropriate column. Other
tax free purchases of any kind which will not be resold
Line 3B: Enter the total amount of state exemptions and
any applicable local exemptions. Exemptions must be
should be taxed and reported on Use Tax Return (DR
itemized on the Itemized Deductions and Exemptions
0252) and/or RTA Use Tax Return (DR 0251).
Schedule.
Line 12: Penalty. Failure to file the return by the due
Provide the amount of exemptions for each category
date or pay the tax by the due date subjects the vendor
and enter the amount on Line 3B Exemptions. For
to a penalty of 10% plus 1/2% for each additional month
specific information about sales tax exemptions, call the
not to exceed 18% of the tax due.
Department of Revenue at (303) 238-SERV (7378) or
visit the Web site at
Line 13: Interest and penalty interest. Failure to file
the return and pay the tax on time subjects the vendor to
Line 3C: If an overpayment of tax was made on a
interest at the prime rate effective on July 1 of the previ-
previous return, enter the amount of gross sales on
ous year and to penalty interest at the same amount.
which that tax was based. Overpayment taken here
Monthly interest rate may be prorated for a part of a
must not result in a negative amount. Tax credit can
only be used against the same type of tax.
month. Current interest rates are available on Depart-
ment of Revenue Web site.
Line 4: Enter net taxable sales. Subtract the total lines
3A, 3B, and 3C from line 3 in each column. The net tax-
Line 15: Add the total of ALL taxes shown in each
able sales amount must be entered in each column.
column of line 14. Amount shown in line 15 must equal
amount remitted. If paying by EFT, be sure to mark the box.
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