Sales And Use Tax General Information And Reference Guide (Page 10 of 12) in pdf

Colorado Sales and Use Tax 10

Tax Information:

How to Get Help

elpful

nforMaTion

FYIs: Free information publications on income, sales, use, fuel, excise,

If you have questions not covered in this booklet or if you have problems

withholding and estate taxes. FYIs may be obtained through our Web

connected with sales and use taxes, you may obtain assistance by

site at

telephone, through the mail, over the Web, or in person.

Tax Forms: Forms are available at

Colorado Tax Questions

By U.S. Postal Mail:

Colorado Income Tax Withholding Tables (DR 1098): Current

Colorado Department of Revenue

withholding tables and latest requirements for withholding Colorado

Taxpayer Service Division

income tax from your payroll, available at

Denver, CO 80261-0013

Colorado Business Resource Guide: Published by the Colorado

Ofﬁce of Economic Development and International Trade, call (303)

You may send the department Secure Messages through your

Revenue Online account.

892-3840 or 1625 Broadway, Ste. 2700, Denver, CO 80202, or on the

Web at

By Phone:

Colorado Sales/Use Tax Rates (DR 1002): All state, special district

(303) 238-SERV (7378)

The Taxpayer Service Division maintains ﬁve service centers.

and state-collected city and county sales tax rates. Also, rates and

telephone numbers for all home-rule cities. Updated each January and

Walk-in hours: 8 a.m. - 4:30 p.m., Monday through Friday.

July, available at

Colorado Springs Service Center

Site/branch: A site/branch must be assigned to each physical or non-

2447 North Union Blvd.

physical location. The Department of Revenue’s tax system enters each

Denver Service Center

location by the site/branch number. It is important to verify the site/branch

locations each month before ﬁling your return. You may verify your sites/

1375 Sherman St.

branches at under Other Services.

Fort Collins Service Center

Location/Jurisdiction Codes for Sales Tax Filing (DR 0800): The

3030 S. College Avenue

location/jurisdiction code is determined by the location address of the

Grand Junction Service Center

actual site location. When you ﬁle sales tax returns on Revenue Online

222 S. Sixth St., Room 208

at by single ﬁle, XML/Excel

Pueblo Service Center

spreadsheet or by paper, you must use the six digit location/jurisdiction

827 W. 4th St., Suite A

code(s). History of Local Sales/Use Taxes (DR 1250):

To Obtain Sales Tax Information and Publications

The DR 1250 can be viewed from the Taxation Web Site at

The form lists each locality and the history of

Visit the Colorado Taxation Web site at

tax rates and exemptions.

To Obtain a Colorado Sales or Withholding Tax Account

Taxation Weblog and InfoEmail Subscription Services: Businesses

Visit the Colorado Business Express Web site at

may subscribe to information, including law changes, ﬁling methods

and apply online.

and quick updates, from the Department of Revenue delivered to their

To Access Your Tax Account, File and Pay Online

email box. Visit to “Get Connected.”

then login any time

Sales/Use Tax Glossary

Federal Tax Questions

Accrual Accounting — reporting all sales in the month they were made,

Internal Revenue Service

whether money was received or whether a credit sale (where the vendor

1999 Broadway

has billed tax on a sale but the customer has not paid the entire sales

Denver, CO 80202

price at the time the vendor’s sales tax return is due). Only this method

(303) 446-1675 or (800) 829-1040-Individual

allows claim of “Bad Debt Deductions.”

(800) 829-4933-Business

Delivery Charges — charge for transportation to the place where

title is to pass, by agreement between vendor and purchaser. Title is

Colorado Secretary of State

deemed to have passed from the seller when the seller is no longer

To register corporation, limited liability company, or

liable for any losses to the product in route. Unless it can be proven

limited partnership trade names or to obtain Colorado

that the purchaser of tangible personal property assumes the risks of

trademark information, (303) 894-2200. Or see the Secretary of

State’s Web site at

ownership during delivery.

Exempt — To free from a duty or obligation required of others; to excuse;

release. (The American Heritage Dictionary of the English Language)

U.S. Commissioner of Patents and Trademarks

License — A Colorado sales tax license is a license to purchase tangible

(800) 786-9199

personal property items tax free for the purpose of selling that tangible

(rTd)

eGional

ransporTaTion

isTricT

personal property, and collecting and remitting to the Department of

Revenue sales tax on those sales.

For boundaries, call (303) 299-6000.

Multiple Events — multiple sales events that occur at irregular intervals

away from an established place of regular retail business. Organizers

of such events may obtain the sales tax license, in lieu of the vendors

Sales And Use Tax General Information And Reference Guide Page 10

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