Form Dr 1510 - Aviation Fuel Sales Tax Return
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2DR 1510 (07/28/15)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
(303) 238-SERV (7378)
Aviation Fuel Sales Tax Return
Instructions
( See form on page 2 )
List only sales taxes collected for aviation jet fuel sales on this
Line 8
Multiply line 6 by the tax rate listed in line 7.
return. RTD (Regional Transportation District) and CD (Scientific
Line 10
Multiply the amount in line 8 by the service fee listed on
and Cultural District) taxes must be paid if the sales are made
line 9 if payment and the return are filed by the due date.
within the boundaries of the districts. RTA (Rural Transportation
Please note: The state service fee rate is .0333 (3.33%)
Authority) tax must be paid if sales are made within the
for timely returns filed on or after July 1, 2014. The RTD
boundaries of the RTA districts. Applicable county, city and other
service fee rate is .0333 (3.33%) for all timely returns filed
local jurisdictional taxes must be remitted on this form. Please
on or after July 1, 2014.
see the DR 1002 for complete district and jurisdictional taxation
details. The DR 1002 and online tax rate schedule are available
Line 11 Subtract line 10 from line 8 for net tax due.
at .
Line 12 Penalty. Failure to file the return by the due date or
Line 1
Enter the gross gallons of aviation jet fuel sold or
pay the tax by the due date subjects the vendor to a
used at the airport listed.
penalty of 10% plus 1/2% for each additional month
not to exceed 18% of the tax due.
Line 2
Enter the non-taxed gallons of bonded aviation jet
fuel sold at the airport.
Line 13 If payment and return are filed after the due date,
interest is tax due times the per month listed rate.
Line 3
Enter the non-taxed gallons of aviation jet fuel sold
at the airport for government, religious or charitable
Line 14 Add lines 11, 12, and 13 for total tax due.
purposes, or sold to other licensed dealers for taxable
Line 15 Add the total of ALL taxes shown in each column of
resale.
line 14. Check box if paid by EFT.
Line 4
Add lines 2 and 3 for total exempt gallons.
Amended Return — If you are filing an amended return, you are
Line 5
Subtract line 4 from line 1 to determine taxable
required to check the amended return box. A separate amended
gallons sold.
return must be filed for each period. The amended return must show
all tax columns as corrected, not merely the difference(s).
Line 6
Enter the total taxable sales or use of aviation jet fuel
The amended return will replace the original return in its entirety.
at the airport listed above in all columns.
Mail To And Make Checks Payable To:
Colorado Department of Revenue
Denver CO 80261-0013
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