Colorado Sales Tax Returns Form - 2000 printable pdf download

GENERAL INSTRUCTIONS

Changes or Closures: If you move, change your mailing

Reporting Forms: This booklet contains the forms needed to

address, change your business or trade name, or are no

report and send payments of Colorado Sales Tax for the

longer in business, you must inform this department of such

current calendar year. These returns are placed in the

changes by completing the change or closure form in this

booklet in the order in which they should be used. PLEASE

booklet. If the business ownership changes, the new owner

BE CAREFUL TO USE THE RETURN WHICH CORRE-

cannot use the previous owner's reporting forms. The new

SPONDS TO THE PERIOD FOR WHICH YOU ARE FILING.

owner must apply for his/her own Colorado Account

All entries of state and local taxes on this sales tax return

Number and personalized forms.

must be rounded to the nearest dollar. You will still collect

Records: Copies of the enclosed returns and records of both

and keep track of exact amounts of sales tax. It is only when

purchases and sales, including sales invoices and purchase

you fill out this return that you round the numbers you are

orders, must be retained for a period of three years. The

reporting. Books, records and statements or invoices to

burden of proof for exempt sales rests with the seller.

buyers must reflect actual tax amounts. Only the totals

Records must be open for inspection by authorized represen-

tatives of the Executive Director, Department of Revenue.

appearing on the tax return are rounded. Your sales tax

remittance must not differ from the exact amount of tax

All sums of money paid by the purchaser to the seller as

collected by more than 50 cents. Round amounts under 50

taxes shall be and remain public money, as property of the

taxing jurisdiction. The seller should always maintain

cents down to 0 (zero) cents. Increase amounts from 50 to

sufficient records of payment.

99 cents to the next dollar. A return must be filed even if

the tax is 0 (zero) cents. If there is no tax due in an appli-

FOR ADDITIONAL INFORMATION:

cable column, you MUST ENTER A 0 (ZERO) in that

Colorado Department of Revenue

column. Failure to enter zeros will result in the issuance of

Denver CO 80261-0013

an automatic estimated non-filer notice.

(303) 232-2416

'99 retail sales coupon bk

2/8/00, 7:54 AM

Colorado Sales Tax Returns Form - 2000

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