Form Dr 0200 Web - Colorado Baseball/football District Sales Tax Return-Supplement - 2012
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3DR 0200 (02/17/12) WEB
INsTRuCTIONs
COLORADO DepARTMeNT OF ReVeNue
DENVER CO 80261-0013
(303) 238-SERV (7378)
at the same amount. Monthly interest rate may
Change in Ownership: Sales tax statutes require that
the Department of Revenue be notified of any changes in
be prorated for a part of a month. Current interest
ownership, names, or addresses. Notify by separate letter.
rates are available on Department of Revenue
Web site.
Important note: RTD and CD special district taxes must
be reported on the location return for the DR 0100 as
Line 14: Total each tax (add lines 11, 12, & 13)
applicable. See DR 1002 on the department’s Web site
Line 15: Add the total of ALL taxes shown in each column
for applicable rates. If you do not
of line 14. Amount shown in line 15 must equal
require this form, please notify the department at (303)
amount remitted. If paying by EFT, be sure to
238-SERV (7378).
mark the box.
The baseball district (BD) tax ended December 31, 2000.
ADDITIONAL INFORMATION
But leases that started on or before that date required BD
Baseball District Taxes–Baseball District (BD) tax is 0.1%.
tax if in the district. If you are no longer collecting baseball
district tax on a lease do not use the baseball column. It is
Football District Taxes–Football District (FD) tax is 0.1%.
important to enter N/A in all lines in the column to indicate
The Football District tax must continue to be collected on
that you are not liable for the tax.
periodic lease or credit payments entered into after January
Lines 1., 2A., 2B., C., 3., 3A., 3B. and 3C. are not applicable
1, 2001 and still in effect after December 31, 2011.
to the DR 0200. Only the net taxable sales generated from
A return must be filed even when no tax is due. Enter a
leases entered into before the sunset of the baseball or
zero in all applicable columns.
football district tax that are still in effect through the life of
Make check payable to the Colorado Department of
the contact should be reported on the DR 0200.
Revenue. Please attach a separate check to each return.
Line 4: Enter the net taxable sales from baseball leases
The State may convert your check to a one time electronic
in column one and football leases in column two.
banking transaction. Your bank account may be debited as
Line 5: Multiply the net taxable sales from leases by the tax
early as the same day received by the State. If converted,
rate and enter in the appropriate column on line 5.
your check will not be returned. If your check is rejected
Line 6: Enter the amount of excess tax collected.
due to insufficient or uncollected funds, the Department of
Revenue may collect the payment amount directly from
Line 7: Add lines 5 and 6.
your bank account electronically.
Line 8A: Service fee rate. If this rate is not shown, see
If you remit by EFT, you must call before 4:00 p.m. Mountain
Colorado Sales/Use Tax Rates (DR 1002) to
Time on the due date. Remember to mark the EFT box
determine appropriate rate.
before mailing the form.
Line 8B: Enter deduction for service (vendor’s) fee allowed
How to File
to the seller for each applicable tax. Multiply line
This return, together with the remittance by check, draft, or
7 by the applicable service fee rate shown in
money order made payable to the Colorado Department of
each column. This deduction is only allowed if
Revenue, must be filed with the Department of Revenue,
the complete return is filed and the tax is paid on
Denver CO 80261-0013, on or before the 20th day of the
or before due date.
month following the close of the taxable period. Quarterly
Line 9: Sales tax due. Line 7 minus line 8B.
returns must be filed on or before the 20th day of January,
Line 10: This line is not applicable to this form.
April, July and October. Mailed returns must be postmarked
the 20th day of the month, or prior thereto. EFT payments
Line 11: Total tax due (Bring down the figure from line 9).
must be made by the same due dates.
Line 12: Penalty. Failure to file the return by the due date
How to File an Amended Return
or pay the tax by the due date subjects the vendor
If you are filing an amended return you are required to
to a penalty of 10% plus 1/2% for each additional
check the amended return box. A separate amended
month not to exceed 18% of the tax due.
return must be filed for each period. The amended return
Line 13: Interest and penalty interest. Failure to file the
must show all tax columns as corrected, not merely the
return and pay the tax on time subjects the
difference(s). The amended return will replace the original
vendor to interest at the prime rate effective on
return in its entirety.
July 1 of the previous year and to penalty interest
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