Form Dr 0099 - Colorado Sales And Use Tax Guide Page 7
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12Delivery Charges – charge for transportation to the place
RTD and CD Taxes
where title is to pass, by agreement between vendor and
Most of the Denver metropolitan area lies within two special
purchaser. Title is deemed to have passed from the seller
tax districts; the Regional Transportation District (RTD) and
when the seller is no longer liable for any losses to the
the Scientific Cultural Facilities District (CD). These taxes are
product in route, unless it can be proven that the purchaser
administered in the same manner as the state use tax and
of tangible personal property assumes the risks of ownership
are reported on the DR 0252 in the RTD and CD columns.
during delivery.
The RTD use tax rate is 1.0% and the CD use tax rate is
For more information, refer to FYI Sales 62: Guidelines for
0.1%. For specific boundary information refer to the form DR
Determining When to Collect State-Collected Local Sales
1002: Colorado Sales/Use Tax Rates or contact the districts
Tax.
directly:
Buying or Selling a Business
•
RTD or 303-299-6000
If you are buying a business, you may:
•
CD or 303-860-0588
•
Request a “Tax Status Letter” about the business from
Special District Taxes
the Department of Revenue. The letter indicates the
Special district taxes are administered in the same manner
department’s current information regarding the standing
as state use tax. Special district taxes are imposed on all
of the business, tax payments and tax delinquencies.
transaction that are subject to state use tax. The special
Complete the Request for Tax Status Letter, DR 0096
districts and their boundaries are listed below. For more
and remit the completed form along with the appropriate
specific boundary information, refer to the form DR 1002:
fee. The fee is $7 per tax. The seller of the business
Colorado Sales/Use Tax Rates.
may request the letter for the buyer or the buyer may
request the letter with a power of attorney from the
Regional Transportation Authority (RTA)
seller.
Boundaries: Pikes Peak, Roaring Fork and South Platte
Valley. RTA tax is reported on the form DR 0251: RTA
As the buyer of a business that sells goods, you must
Consumer Use Tax Return.
•
Obtain a sales tax license.
County and City Use Taxes
•
Pay sales tax on the tangible personal property,
The department does not administer or collect county or city
excluding inventory, included in the purchase of the
use tax. Local use tax is paid directly to the taxing authority
business by the 20th day of the month following the
to which it is owed.
sale. Submit the tax with a completed Retail Sales Tax
Return for Occasional Sales, DR 0100A.
Self-Collected Home-Rule Cities
If you are selling a business, you must
Home-rule cities that collect their own local use tax should be
contacted directly. These cities are listed in the form DR 1002
•
Pay all business taxes due at the time of the sale.
along with their contact information.
•
Pay sales tax collected on the sale of tangible property.
Use Tax Rates
•
Close the business’s sales tax account. You must not
Use tax rates are published in the form DR 1002: Colorado
close an account until all required tax returns and taxes
Sales/Use Tax Rates. This publication is updated January 1
due are submitted.
and July 1 every year.
For more information, refer to FYI Sales 74: Sales Tax Filing
Consumer Use Tax Filing and Payment
and Changes in Account Status.
Information
Filing Consumer Use Tax Returns
Consumer Use Tax Information
Consumer use tax returns can be filed online through
Consumer use tax is a complement to sales tax. It is payable
Revenue Online. If you cannot file online, you will need to
to the state when sales tax is due but has not been collected
complete and send in the form DR 0252: Consumer Use Tax
on purchases that did not include sales tax, such as those
Return and if applicable the form DR 0251: RTA Consumer
made over the internet, by mail order or by telephone or from
Use Tax Return. Refer to the form instructions for assistance
out-of-state vendors if the item is sold, leased or delivered
with filing.
in Colorado for use, storage, distribution or consumption in
Consumer Use Tax Filing Frequency
the state.
Business consumer use tax can be paid annually if your total
For more information, refer to FYI General 10: Consumer
use tax owed is less than $300 per year. If total use tax owed
Use Tax.
exceeds $300 at the end of any month, the return is due
Consumer Use Taxes and Rates
monthly.
State Use Tax
Consumer Use Tax Due Dates
Colorado state use tax is the same rate as the state sales
Monthly returns are due the 20th day of the month following
tax, 2.9%. State consumer use taxes are reported in the state
the reporting month.
column of the form DR 0252: Consumer Use Tax Return.
Annual returns are due January 20. For more information,
refer to FYI General 15: Colorado Department of Revenue
Tax Due Dates.
Colorado Sales and Use Tax Guide: Colorado.gov/Tax
Page 7
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