Form Dr 0173 - Retailer'S Use Tax Return - Colorado Department Of Revenue
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DR 0173 (05/03/04) WEB
RETAILER’S USE TAX RETURN
COLORADO DEPARTMENT OF REVENUE
DENVER COLORADO 80261-0013
(303) 238-SERV (7378)
• IMPORTANT: PENALTY AND INTEREST ARE DUE IF NOT FILED ON OR BEFORE DUE DATE
• RETURN MUST BE FILED EVEN IF NO TAX IS DUE
• INCLUDE ACCOUNT NUMBER ON CHECK. MAKE CHECK PAYABLE TO: COLORADO DEPARTMENT OF REVENUE.
Retailer’s Use tax should be collected on all sales to Colorado
Line 8A: Service fee rate. If this rate is not shown, see Colorado
purchasers by out of state vendors who do not maintain a
Sales/Use Tax rates (DRP 1002) to determine
Colorado business location.
appropriate rate.
RTD (Regional Transportation District), CD (Scientific and Cultural
Line 8B: Enter deduction for service (vendor’s) fee allowed to
District), FD (Football District) use taxes must be paid if the sales
the seller each applicable tax. Multiply line 7 by the
are made to businesses located within the boundaries of the
applicable service fee rate shown in each column. This
Districts. The Districts are comprised of the counties of Denver,
deduction is only allowed if the complete return is filed
Jefferson, Boulder, and parts of Adams, Douglas and Arapahoe.
and the tax is paid on or before the due date.
The FD also includes an area in Douglas County that includes
Penalty and interest are due if you make a late payment. The
Park Meadows Mall. Note: The Baseball District tax ended
penalty is 10% of the tax due. Interest and penalty interest must
December 31, 2000. However, if you currently have a lease or
be computed using the current statutory rate, which is printed on
credit sale that you collect and report the Baseball district tax on
the return.
each monthly payment, you must continue to collect the Baseball
District tax on those monthly payments made after December
All entries of taxes on the use tax return must be rounded to the
31, 2000. If you enter into a new lease or credit sale on or after
nearest dollar. Round amounts under 50 cents down to 0 cents,
January 1, 2001, the Football District tax will apply rather than
increase amounts from 50 to 99 cents to the next dollar. Books,
the Baseball District tax.
records and statements or invoices to buyers must reflect actual
tax amounts and only the totals appearing on this tax return are
RTA (Rural Transit Authority) use tax must be paid if the sales
rounded.
are made to businesses located within the boundaries of the
District. The District is comprised of Basalt, Carbondale and
You will still collect and keep track of exact amounts of use tax. It
Glenwood Springs.
is only when you fill out your return that you round the numbers
you are reporting. Your use tax remittance must not differ from
Line 1:
Enter the total amount of money received from all sales
the exact amount of tax collected by more than 50 cents. A return
and services, including taxable and nontaxable sales
must be filed and you must enter 0 (zero) even if the tax is
and collections of bad debts previously deducted. Do
(zero).
not include the amount of sales tax collected.
A copy of this return and records of both purchases and sales,
Line 2A&B:Enter the amount of deductions from the worksheet
including sales invoices and purchase orders, must be retained
on the third page of the form.
for a period of three years. The burden of proof for exempt sales
Line 3:
The net sales amount must be entered in each column.
rests with the vendor. Retain copies of sales tax reports. Records
must be open for inspection by authorized representatives of the
Line 3A: Enter the amount of sales delivered out of each
Executive Director, Department of Revenue.
jurisdiction taxing area.
All sums of money paid by the purchaser to the retailer as taxes
Line 3B: Enter the total amount of state exemptions and any
shall be and remain public money, as property of the taxing
applicable local exemptions. For specific information
jurisdictions. Unremitted taxes may be claimed at any time and
about sales tax exemptions, consult with a tax
vendors should always maintain sufficient records to prove they
professional.
have remitted all collections.
Line 4:
Enter net taxable sales. Subtract the total lines 3A
This return, together with remittance by check, draft, or money
and 3B from line 3 in each column. The net taxable
order made payable to the Colorado Department of Revenue,
sales amount must be entered in each column.
must be filed with the Department of Revenue, Denver CO 80261-
0013, on or before the 20th day of the month following close of
Line 5:
Enter amount of tax for each type of tax collected.
the taxable period. Quarterly returns must be filed on or before
Multiply the amount of line 4 by the applicable tax
the 20th day of January, April, July and October. Mailed returns
rates which are printed below line 4.
must be postmarked the 20th day of the month, or prior thereto.
EFT payments must be made by the same due dates.
Line 6:
Enter the amount of excess tax collected.
Any questions regarding the preparation of your return may be
Line 7:
Add lines 5 and 6.
directed in writing to: Department of Revenue, Denver CO 80261-
0013, or by telephone: (303) 238-SERV (7378).
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