Form Dr 0099 - Colorado Sales And Use Tax Guide (Page 8 of 12) in pdf

Consumer Use Tax Payments

Self-Collected Home-Rule Cities

Payments can be made electronically through Revenue

Home-rule cities that collect their own local use tax should

Online by eCheck, credit card or by Electronic Funds

be contacted directly. These cities are listed in the form

Transfer (EFT). If you cannot pay electronically, you can mail

DR 1002 along with their contact information.

your check with your return.

Use Tax Rates

•

There is a fee for online tax payments by eCheck or

Use tax rates are published in the form DR 1002: Colorado

credit card.

Sales/Use Tax Rates. This publication is updated January 1

•

There is no fee to pay by EFT; however, you must

and July 1 every year.

be registered. You can sign up for EFT through your

Retailer’s Use Tax Licensing

Revenue Online account or by completing and sending

in the Authorization for Electronic Funds Transfer (EFT)

Obtaining a Retailer’s Use Tax License

Payments, DR 5785.

There are two ways to obtain a retailer’s use tax license:

For more information on EFT, refer to the form DR 5782:

1. Visit a Taxpayer Service Center to apply in person.

Colorado Department of Revenue Electronic Funds

You will receive a temporary license and your account

Transferred (EFT) Program for Tax Payments.

number immediately. The official license will be sent by

Retailer’s Use Tax Information

mail.

2. Complete the form CR 0100AP: Colorado Sales Tax

Retailer’s use tax is an equivalent to state sales tax collected

Withholding Account Application and mail it to the

by out-of-state vendors who do not maintain business

department. Allow 4-6 weeks for processing; you will

locations in this state as defined by Colorado law. Such

receive your license and account number by mail.

vendors should obtain a retailer’s use tax license.

There is no fee to obtain a retailer’s use tax license.

For more information, refer to FYI Sales 5: Sales Tax

Information for Out-of-State Businesses.

Retailer’s Use Tax Filing and Payment

Information

Retailer’s Use Taxes and Rates

Filing Retailer’s Use Tax Returns

State Use Tax

Retailer’s Use Tax Returns can be filed online through

Colorado state use tax is the same as the state sales tax,

Revenue Online. Before you can file, you must first get

2.9%. State retailer’s use taxes are reported in the state

access. Use Colorado.gov/RevenueOnline and sign up to

column of the form DR 0173: Retailer’s Use Tax Return.

get access, file, pay and manage your tax account.

RTD and CD Taxes

If you cannot file online, you will need to complete and send

Most of the Denver metropolitan area lies within two special

in the form DR 0173: Retailer’s Use Tax Return. Refer to the

tax districts; the Regional Transportation District (RTD) and

form instructions for assistance with filing.

the Scientific Cultural Facilities District (CD). These taxes

You must file a retailer’s use tax return every period, even if

are administered in the same manner as the state use tax

no tax has been collected or no tax is due. Zero returns can

and are reported on the form DR 0173 in the RTD and CD

be filed online.

columns.

Retailer’s Use Tax Filing Frequency

The RTD use tax rate is 1.0% and the CD use tax rate is

0.1%. For specific boundary information refer to the form DR

How often you are required to file a tax return depends on

1002: Colorado Sales/Use Tax Rates or contact the districts

your sales volume.

directly:

If tax collected is:

•

RTD or 303-299-6000

•

$15 or less/month – file annually

•

CD or 303-860-0588

•

Less than $300/month – file quarterly

Special District Taxes

•

$300/month or more – file monthly

Special district taxes are administered in the same manner

Retailer’s Use Tax Due Dates

as state use tax. Special district taxes are imposed on all

transactions that are subject to state use tax. The special

Returns must be filed online or postmarked on or before the

districts and their boundaries are listed below. For more

20th day of the month following the reporting period.

specific boundary information, refer to the form DR 1002:

Monthly returns are due the 20th day of the month following

Colorado Sales/Use Tax Rates.

the reporting month.

Regional Transportation Authority (RTA)

Quarterly Returns:

Boundaries: Pikes Peak, Roaring Fork and South Platte

January - March due April 20

Valley. RTA tax is reported on the form DR 0173.

April - June due July 20

County and City Use Taxes

July - September due October 20

October - December due January 20

The department does not administer or collect county or city

use tax. Local use tax is paid directly to the taxing authority

Annual returns are due January 20.

to which it is owed.

For more information, refer to FYI General 15: Colorado

Department of Revenue Due Dates.

Colorado Sales and Use Tax Guide: Colorado.gov/Tax

Page 8

Form Dr 0099 - Colorado Sales And Use Tax Guide Page 8

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