Form Dr 0221 - Colorado Cigarette Tax Return Page 2
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1
2INSTRUCTIONS FOR CIGARETTE TAX RETURN
Lines 1 through 5:
Line 12:
Enter gross amount of all purchases
Total Net Due (add Line 8, 9, 10A,
of cigarette stamps made during the
10B and 11).
month (by stamp type).
Line 13:
Line 6:
Returns to manufacturer. Multiply
Total gross amount of stamp
the total number of stamps returned
purchases (add Lines 1 through 5).
to the manufacturer by $.84 or $1.05
depending on the type of stamp
Line 7:
($.84 for 20 count packs and $1.05
Multiply amount on Line 6 by
for 25 count packs). Attach
(.009524) ONLY if return is filed
manufacturer’s certification to the
and paid by due date. Round
return.
amount to the nearest dollar. If the
return or payment is filed after the
Line 14:
due date, enter zero on Line 7.
Multiply the amount on Line 13 by
(.009524) if the discount was taken
Line 8:
when the stamps were originally
Enter Net Due (subtract Line 7 from
purchased.
Line 6).
Line 15:
Line 9:
Subtract Line 14 from Line 13.
Manufacturers Only. Enter tax for
sample and test panel cigarettes.
Line 16:
If the amount of the net tax credit
Line 10:
(Line 15) exceeds the net amount
If your return or payment is filed
owed (Line 12), subtract Line 12
after the due date:
from Line 15. To receive the credit,
Form DR 0137 ‘Claim for Refund’
A. Multiply amount on Line 6 by
must be completed with the original
10%.
manufacturer’s statement or
B. Enter the same amount shown on
affidavit of returned merchandise
Line 7.
attached.
Line 11:
Multiply amount on Line 6 by
Line 17:
preprinted rate if your return or
Total Due. If the amount of net tax
payment is filed after the due date.
(Line 12) exceeds the net credit
(Line 15), subtract Line 15 from
Line 12 and the difference is the
amount you owe. Remit the
required EFT payment and enter
zero on Line 17A.
Payment is required by EFT. If you pay by check, your payment may be returned and/or your vendor fee denied.
A copy of your return must be received by the due date so that your account can be properly credited.
You must file a zero return even if no tax is due.
Mail return to: Colorado Department of Revenue
Denver, Colorado 80261-0003
Sales Unit
Stamp Type
Description
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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