Form Dr 0100 - Colorado Retail Sales Tax Return Page 3
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8DR 0100 (12/13/16)
*DO*NOT*SEND*
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
spreadsheet requires individual approval by the department
Tax Education
Free public tax classes are offered in our Taxpayer Service Center
before it can be used. For more information on spreadsheet
locations. Please visit the Education page of the Taxation web site
filing, refer to the Spreadsheet Upload Handbook available at the
to view current schedules and to register.
Taxation website under the Alpha Index letter "S" for spreadsheet
filing.
Colorado Sales Taxes
State Sales Tax
REVENUE ONLINE FILING INFORMATION
The state sales tax rate is 2.9% and is reported in the state
You Can Easily File Your Return Online!
column of this return.
To save time and reduce filing errors, file this return through
RTD and CD Taxes
Revenue Online. Use to
Regional Transportation District (RTD) and the Scientific and
register, file, pay and manage your sales tax account.
Cultural Facilities District (CD) taxes are administered in the same
manner as state sales tax. The RTD sales tax rate is 1% and the
If you cannot file through Revenue Online, refer to the Paper
CD sales tax rate is .1%. These taxes are reported in the RTD/CD
Filing Instructions below and complete this return in its entirety.
column.
PAPER FILING INSTRUCTIONS
Special District Taxes
Special district taxes which are reported in the Special District
Line 1. Gross Sales and Services
column include the Regional Transportation Authority (RTA),
Enter total gross sales and services for this site/location only.
Multi-Jurisdictional Housing Authority (MHA), Public Safety
Include all taxable and nontaxable sales and collection of bad
Improvements (PSI), Health Services District (HSD) and the
debts previously deducted. You will enter non-taxable deductions
Metropolitan District Tax (MDT).
and exemptions on the Deductions and Exemptions Schedules.
Special district taxes which are not reported in the special district
Line 2a. Sales to licensed dealers
column include the Mass Transportation System Tax (MTS) and
Enter sales made to other licensed dealers (retailers) for resale.
the Local Improvement District Tax (LID). MTS is reported in the
Line 2b. Deductions
County/MTS column and LID taxes are reported in the City/LID
Enter allowed deductions listed on the deductions schedule from
column.
Page 2; Part A. Deductions taken on the "Other" line must include
The Baptist Road RTA (BRRTA) and the Football District Tax (FD)
an explanation. If you are claiming deductions on this line, the
have both expired and any tax collected on periodic lease or credit
deductions schedule is required and must accompany this return.
payments must be remitted on the Colorado Special District Sales
Line 3. Net Sales
Tax Return Supplement, DR 0200.
Subtract total deductions (line 2c) from gross sales and services
County and City Taxes
(line 1) $______________ this is your net sales. Enter this
County and city sales taxes collected by the state are
amount in each applicable column. The net sales must be the
administered in the same manner as state sales tax. If the sale is
same across all applicable columns. Do not enter different
subject to state sales tax, it is also subject to state-collected local
amounts in the State, RTD/CD, Special District, County/MTS and
sales tax. Exceptions to this guideline as well as local sales tax
the City/LID columns.
rates are listed in the Colorado Sales/Use Tax Rates, DR 1002.
Line 3a. Sales out of taxing area
Local sales taxes are reported in the County/MTS and City/LID
Enter the amount of sales delivered out of your taxing area for this
columns.
site/location only. Note: This is applicable to physical site/locations
For more information on guidelines for local sales tax, refer to
only.
FYI Sales 62: Guidelines for Determining When to Collect State-
Line 3b. Exemptions
Collected Local Sales Tax.
Enter the amount of state and applicable local exemptions listed
Self-Collected Home-Rule Cities
on the exemptions schedule from Page 3; Part B. Exemptions
Home-rule cities that collect their own local sales tax may have
taken on the "Other" line must include an explanation. Exemptions
different guidelines and must be contacted directly. These cities
may be specific to state, county, city and special districts. Refer
are listed in the DR 1002 along with their contact information.
to DR 1002 . If you are claiming exemptions on this line, the
exemptions schedule is required and must accompany this return.
Electronic Filing
This return can be filed electronically through Revenue Online,
Line 3c. Overpayment from previous return
see Revenue Online Filing Information.
If you overpaid sales tax on a previous return, you may deduct
the overpayment amount on line 3c only if there is not an existing
Sales tax filers with two or more sites (locations) may file by
credit on the account due to the overpayment. To calculate the
XML (Extensible Markup Language) or Excel spreadsheet. A list
dollar amount on line 3c, you will divide the tax overpayment
of XML approved software vendors is available on the web site
by the same tax rate you used to calculate the tax due on the
under Software Developers-Sales Tax
original return. The calculation must be done for each applicable
XML. Use of the department's pre-approved XML software does
tax for each site. Do not reduce the tax liability below zero. Note:
not require individual approval. For the Excel spreadsheet, there
If a credit is carried forward for city taxes, the credit can only be
is a template and handbook on the website. Use of the Excel
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