Form 8a - Colorado Cigarette Tax Return - Colorado Department Of Revenue Page 2
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1
2INSTRUCTIONS
LINES 1 through 5:
LINE 9:
Column A
Add the amounts on lines 6, (Column C), 7A, 7B and 8.
Enter all purchases of cigarette stamps (by stamp
type.) Attach a copy of the DR 5225 (Cigarette Tax
LINE 10:
Order Form) for each stamp purchase.
Multiply the total number of stamps returned to the
Column B
manufacturer by $.84 or $1.05 depending on the type of
stamp. ($.84 for 20 count stamps or $1.05 for 25 count
Multiply each amount in Column A by (.009524) if
stamps)
return is filed by due date only. Round to the nearest
dollar. (If return is filed after due date, put zero in
LINE 11:
Column B).
Multiply the amount on line 10 by (.009524) if you had
Column C
taken the discount when you purchased the returned
stamps.
Subtract Column B from Column A for each type of
stamp purchased.
LINE 12:
LINE 6:
Enter the difference of line 10 minus line 11.
Total the amounts in each column.
LINE 13:
LINE 7:
If the amount of the net tax credit (line 12) exceeds the
net amount owed (line 9), enter the difference of line
A
12 minus line 9.
Multiply the amount on line 6, Column A by 10% if your
return is filed after the due date..
To apply for a refund complete "Claim for Refund" form
DR 0137, and attach original manufacturer's statment
B
or affidavit of returned merchandise.
If your return is filed after the due date, enter the same
LINE 14:
amount shown on line 6, Column B.
If the amount owed (line 9) exceeds the amount of the
LINE 8:
tax credit (line 12), enter the difference of line 9 minus
line 12 here. Attach a check made payable to the
Multiply amount on line 6, Column A by the preprinted
Colorado
Department
of
Revenue.
Include your
rate, if your return is filed after the due date.
Account Number on your check.
Mail return with your payment to: Colorado Department of Revenue
Denver, Colorado 80261-0003
Stamp Type
Description
Sales Unit
121
20 count fuson padded sheets
3,750 per pad
122
20 count fuson
30,000 per box
123
25 count fuson 10 across
7,200 per box
124
25 count fuson 12 across
7,200 per box
126
20 count wide fuson
3,750 per pad
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