Form Dr 0526 - Prepaid Wireless Surcharge Return

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DR 0526 (08/25/16)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0009
Prepaid Wireless Surcharge Return
(See form on page 3)
General Instructions
Specific Instructions for completing the return
Who must file a return:
Line 1: In both columns, enter dollar amount of
All retailers and sellers who sell prepaid wireless
prepaid wireless telecommunication sales for
telecommunication services must collect a prepaid wireless
the period reported. Include wholesale, retail,
E911 surcharge of 1.4% and a telecommunications relay
on-line and recharge sales and the imputed
service (TRS) surcharge of 0.1% of the purchase price of
value of the federally supported lifeline
the telecommunication services. Lifeline-only providers
services.
who offer free prepaid lifeline services must impute and
Line 2: In both columns enter the sales of prepaid
pay the E911 surcharge of 1.4% based on the value of
wireless telecommunication service to other
the federally supported lifeline services. The surcharge
licensed dealers for resale.
must be collected at the time a consumer purchases
Line 3: Enter the imputed value of federally supported
prepaid wireless service at a retail location in Colorado,
lifeline services included on line 1.
from a seller who delivers the service to Colorado or on
any purchase made by a consumer who has a Colorado
Line 4: Add line 2 and line 3. Enter total prepaid
address or mobile phone number associated with a
wireless telecommunication service not
Colorado location.
subject to the surcharge.
When you must file:
Line 5: Subtract line 4 from line 1. Enter net prepaid
Returns are due on the same day as the Colorado Sales/
wireless telecommunication service subject to
Use Tax Return. A return must be filed even if no surcharge
the surcharge.
is due. If no surcharge is due, enter zero on the total
remitted line. This return must be filed on or before the 20th
Line 6: E911 surcharge rate and the
of the month. Mailed returns must be postmarked the 20th
telecommunication relay service (TRS)
of the month or prior thereto. EFT payments must be made
surcharge rate.
before 4pm Mountain Standard Time on the due date.
Line 7: Multiply line 5 by rate on line 6. Enter total
Records:
E911 and TRS surcharge collected.
A copy of this return and records of both purchases and
Line 8: Service fee - If return is filed and paid on or
sales including sales invoices and purchase orders, must
before the due date, multiply line 7 by 3.3%
be retained for a period of three years. The burden of proof
(0.033). Enter amount.
for exempt sales rests with the vendor. Retain copies of the
sales tax reports. Records must be open for inspection by
Line 9: Net E911 and TRS surcharge due - Subtract
authorized representatives of the Colorado Department of
line 8 from line 7. Enter amount.
Revenue.
Line 10: Total surcharge due - Add both columns of line
9. Enter amount.
Line 11: Penalty - If return and/or payment is filed after
the due date, multiply line 10 by 10% (.10)
Enter amount.

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