Instructions For City Of Brighton Sales Tax Return
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1CITY OF BRIGHTON SALES TAX RETURN INSTRUCTIONS
Line 1
Enter total receipts from all sales, services, rentals,
Line 3K
Other Deductions
leases, both taxable and non- taxable and add-on
Description
Amount
PIF collected, if applicable.
Line 2A
Enter bad debts collected during the period, which
were previously deducted on line 3D in prior
periods.
Total to Line 3K
$
Line 2B
Enter the total of lines 1 and 2A.
Line 4
Total Deductions - Enter the total of Lines 3A thru
Line 3A
Enter receipts from non-taxable service, fees, or
3K.
labor that are separately stated.
Line 5
Gross Sales Less Deductions - Line 2B minus Line
Line 3B
Enter sales to other licensed dealers for purposes
4
of taxable resale.
Line 6
Amount of City Sales Tax - Line 5 times 3.75%
Line 3C
Enter sales of goods shipped or delivered outside
(.0375)
of Brighton to a non-resident (include shipments of
Building Materials delivered to out-of-city locations)
Line 7
Enter the amount, if any, of Brighton tax collected
from customers in excess of the amount on line 6.
Line 3D
Enter unsecured bad debts from open accounts
Compare your general ledger sales tax liability
written off during the period. Enter only those bad
account to Line 6. If the liability account is greater,
debts upon which Brighton city tax was previously
enter the difference here.
remitted.
Note: bad debts are not deductible if returns are
filed on a cash basis, or, if the seller retains title to
Line 8
Adjusted Sales Tax - Line 6 plus Line 7.
the merchandise as collateral.
Line 9
Enter 3 1/3% (.0333) of Line 8 only if you are filing
Line 3E
Enter the amount allowed customer for trade-ins
on time. Return must be postmarked by the 20th of
during the period.
the month following sales. Enter -0- if this return is
Note: This deduction is allowed only if the
filed after the due date.
exchanged property will be resold at retail by the
The Vendor fee is limited to $25.00 per return.
taxpayer.
Line 10
Net tax due (Line 8 minus Line 9)
Line 3F
Enter receipts from sales of gasoline and cigarettes
which are exempted by the State of Colorado.
Line 11
Late Filing Penalty: If filing after the due date add
10% (.10) of Line 8.
Line 3G
Enter receipts from sales to religious, charitable or
governmental organizations, which are exempt
Interest: If the return is filed after the due date, add
from Brighton tax and have a valid State of
1% (.01) of line 8 per month, or for any portion of a
Colorado exemption number . The number must be
month, from the due date.
shown on the invoice to be exempt.
Line 12
Total Tax, Penalty, and Interest - Line 10 plus Line
Line 3H
Enter the sales amount of any goods returned
11.
during the period on which Brighton tax was
previously remitted.
Line 13
Prior Period Adjustments: If adjustments to the
return are necessary, we will notify you via letter.
Line 3I
Enter receipts from sales of prescription drugs,
Place the amount due to/from you here. If you are
wheelchairs, and other prosthetic devices.
claiming a credit you must attach documentation
and enter the amount here or file a separate refund
Line 3J
Sales of food paid with food stamps or W.I.C.
claim.
Vouchers.
Line 14
Total Due and Payable - Make check payable to
City of Brighton - Line 12 plus or minus Line 13.
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