Fillable Claim For Refund Instructions for Form DR 0137 (Colorado DORA)

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Claim For Refund Instructions for Form DR 0137 (Colorado DORA)

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Page 1 of 7
Table of Contents
1. Instructions for Form ....................................... 1
2. Sellers/Retailers Overpayment Options .......... 1
3. Sellers/Retailers Claim for Refunds ................ 2
4. Local Marketing and County Lodging ............. 2
5. Withholding Taxes (W2 & 1099) ...................... 4
6. Consumer Use Tax Refunds ........................... 5
7. Interest ............................................................ 6
8. Excise/Fuel Claim for Refunds ........................ 7
9. Form... ............................................................. 8
INSTRUCTIONS FOR FORM:
Keep all documentation supporting refund claims at the
location of your business records.
You must file a separate DR 0137 form when you are
requesting a refund from multiple tax accounts. For example,
submit one claim for retail sales tax and a separate claim for
retailer’s use tax.
Power of Attorney (POA)
If you are submitting this claim for a third party, you must
include a Power of Attorney (DR 0145).
Reason for Refund Request
The reason for the over-payment should be listed.
Explanations such as “Credit on Account” or “Over-payment” or
“See attached” or “Filing error” are not sufcient explanations.
A short explanation should be provided even if a letter is
included. Additional information and examples have been
provided for each tax type.
Mailing Address
The mailing address supplied on the claim for refund form will
be used to mail correspondence and a refund check.
Note:
Changes made to the mailing address using the Address
Change or Business Closure Form (DR 1102) will not be
applied to your refund claim. Make changes to the mailing
address for your refund claim by doing one of the following*:
● Send a Web Message (preferred)
● Mail written notication
The message or correspondence should include:
● Subject Line- Address Change for Refund Claim
● Name of Business
● Colorado Account Number
● Date of your original submission
● Tax Type(s)
● Amount of Claim
● Filing Periods
● Your Name
● Title
● Phone number
● Power of Attorney (POA) form DR 0145 (if you are a
third party)
* We reserve the right to use the original mailing address if
we cannot verify that changes should take place.
There are two options available to a vendor/retailer who has
overpaid sales tax. To determine the appropriate method,
read “Method One” and “Method Two”.
Method One: (No credit exists on account)
If you overpaid sales tax on a previous retail sales tax
return, you may deduct the overpayment amount on the
DR 0100 form, line 13 only if there is not an existing credit on
the account due to the overpayment. Credit may be claimed
only for tax overpayments for the same site/location and
the same state or local jurisdiction. Do not reduce the tax
liability below zero. If there is a credit on a previous period or
a question as to the calculation of the overpayment of tax, a
Claim for Refund (DR 0137) should be led with an amended
return for the applicable period(s) and site(s). You may view
your account at www.Colorado.gov/RevenueOnline
Method Two: (Credit exists on account or amended returns
are led creating a credit).
This credit is not applied to subsequent ling periods. Future
lings should be led and paid on time.
A seller’s claim for refund is submitted when a vendor
overpaid retail sales tax, retailer’s use tax, to the Colorado
Department of Revenue with a retail sales tax return
(DR 0100) or retailer’s use tax return (DR 0173) in error.
See “Sellers/Retailers Claim for Refunds” for information on
ling your claim.
Claim For Refund Instructions for Form DR 0137
**Attention**
● Failure to complete the required form(s) and submit all supporting documentation may cause the amount
of the refund to be reduced or denied.
● For Buyer’s/Purchaser’s claims, use Form DR 0137B. For Rural Broadband, use form DR 0137C.
DR 0137 (06/28/21)
COLORADO DEPARTMENT OF REVENUE
Business Tax Accounting
P.O. Box 17087
Denver CO 80217-0087
Page 2 of 7
Sellers/Retailers Claim For Refunds
● Do not combine sales and use tax refunds on the same claim; le a separate claim for each tax account type.
For assistance in determining the breakdown of the tax rate on your invoice, see publication DR 1002.
● County Lodging and Local Marketing will have similar requirements to what is outlined.
(Continued on next page)
REQUIRED DOCUMENTATION:
Note: The documentation requirements and examples listed
cover the most frequent claim types. The documentation
required will depend on the reason for overpayment. Some
claims may require additional information or a combination
of the documentation outlined.
Overpayment reasons such as duplicate payment (exact
same amount), a vendor’s fee paid in error, or a payment data
entry error, would not require the documentation outlined.
An example of payment data entry error would be you
intended to pay $5,000.00 and made an EFT payment for
$50,000.00.
1. Invoices or Purchase Orders
If your claim contains fewer than 100 invoices, submit
copies of all invoices for review.
If your claim contains 100 or more invoices, submit at least
25% for review which should include the following:
● The majority of the larger dollar amounts requested.
● Invoices for each customer submitted in the claim.
● Select invoices from each ling period requested in
the claim.
● If you are claiming tax paid by third-party
○ If you are claiming tax paid by third-party
vacation Rental Company, provide the
reservation invoices receipts along with the
third parties sales tax account number.
2. Proof of Refund to Customer
Proof tax was refunded to Customer such as a copy of
cancelled check or credit memo. If your claim contains
100 or more invoices, see the Invoices or Purchase
Orders section for the number of copies required.
3. Proof of Exemption
This could include a copy of the customer's resale
license or exemption certicate. Please see “Examples
of Documentation by Refund Reason”.
4. Support for Filing Error
This could include sales summaries or reports. Please see
“Examples of documentation by Refund Reason”.
5. Spreadsheet
You must attach supporting spreadsheet/schedule to
your claim for the original returns being amended that
shows all invoices on which sales or use tax was paid
with the following columns: (Highlight the invoices on
the supporting spreadsheet/schedule(s) and their related
amounts that are included in the refund claim.)
● Store/vendor or customer’s name;
● Address including street, city, and state;
● Date of invoice or purchase;
● Invoice number (attach copies of invoices);
● Amount of the sale before taxes;
● State sales/use tax paid, county sales/use tax
paid, city sales/use tax paid, special district sales/
use tax paid, etc. (separate column for each tax);
● Amount of refund being claimed;
● Indication of whether a copy of this invoice is
enclosed;
● A brief description of the item or service purchased;
● Explanation of how the item or service is used;
● A brief description of why the tax is not due (attach
proof that the money was refunded or credited to
your customer)
If you are applying for a refund from multiple periods and
multiple site locations, the invoices and related information
must be separated by period and location. Each period’s data
must be totaled separately.
Note: To reduce errors and for faster processing, electronic
spreadsheets are preferred (CD or USB).
6. Amended Returns
You must submit amended returns for each applicable
period and include separate returns for each site
(location) involved in the refund claim. The department
requires that the refund request match the sites
(branches) that are set up on the account otherwise the
refund request cannot be processed. To verify your sites,
go to www.Colorado.gov/RevenueOnline, and select
"Find Sales and Use Tax Rates" under the Sales and
Use Tax category then select "View Business Location
Rates". You will be able to view all open sites. Any closed
sites will not show in the search. The site (where the tax
was remitted) must correspond to the appropriate site in
the refund request.
DR 0137 (06/28/21)
Page 3 of 7
Sellers/Retailers Claim For Refunds (Continued)
If you amend your return(s) electronically at
www.Colorado.gov/RevenueOnline: you are required to
verify that your amended returns posted correctly prior to
submitting your Claim for Refund (DR 0137). Be sure that
you have contacted your software provider prior to ling an
amended XML return so that your XML amended indicator
will be used. For Excel Spreadsheet lers, you will add
a capital X in column O Row 3 in the Header. If the XML
amended indicator is not used or you do not mark your
Excel Spreadsheet as indicated above, your return will not
be amended.
If you are ling an amended paper return: you are
required to check the amended return box. A separate
amended return must be led for each period and site
that is appropriate to the refund claim. The amended
return must show all tax columns as corrected, not merely
the difference(s). The amended return will replace the
original return in its entirety. If applicable, be sure to use
the correct vendor fee for the period(s) and site(s) you
are amending.
Examples of Documentation by Refund Reason
7. Refund Reason Example One: “Exempt Sale”.
In addition to the documentation outlined above, an
example of support could include a copy of one or
more of the following:
● Customer sales tax license or wholesale license.
● Contractor’s exemption certicate.
● Certicate of exemption for Government
or Charitable.
● Direct Pay Permit.
● Form DR 5002.
● Form DR 0563.
8. Refund Reason Example Two: "Incorrect Sales
Reported."
In addition other documentation outlined above, an
example of support could include a copy of one or
more of the following:
● Information to support the amounts reported on
the original ling.
● The sales report or other information to support
the amounts reduced/increased on the returns.
9. Refund Reason Example Three: "Estimated/Non-ler
bill paid and return later led reducing amount owed."
● Provide a copy of the sales report, invoices or
receipts supporting the actual ling.
10. Refund Reason Example Four: Received a letter
indicating a credit was on the account.
● If you received a letter, please review your return
and payment submitted for the ling period. In
addition you should review your sales records,
invoices and other records to determine the
reason for overpayment.
Do not submit a claim for refund with the reason
“Credit on Account”.
11. Refund Reason Example Five: Overpayment of bill.
● If known, reference the applicable Statement of
Account (SOA) or notice you remitted payment on.
DR 0137 (06/28/21)
Page 4 of 7
1. Overpayment of Current Year
The Department issues refunds of wage withholding
only once a year. Refund requests made prior to the
annual reconciliation will be denied unless an extenuating
circumstance is documented.
Examples of an extenuating circumstance would include:
● Federal withholding paid to the State of Colorado
in error.
● A signicant data entry error that will not be
used by the end of the year or causes a hardship
on the business. For example, you intended to
make a payment of $5,000.00 and made one for
$50,000.00.
If you overpaid wage withholding taxes for any period in
the current calendar year, take a credit on a subsequent
month’s Withholding Tax Return (DR 1094). The credit
may be deducted from an EFT payment, a return led on
Revenue Online, or a subsequent paper form DR 1094. To
claim the credit, remit the difference owed on your next
ling. For example, you overpaid withholding by $200.00 on
your March ling. The amount of withholding owed for April
is $500.00. File a return and remit payment for $300.00 or
if paying by EFT remit a payment for $300.00.
If you are unable to claim the credit on a subsequent
DR 1094 within the calendar year of the overpayment, you
may request a refund by ling the Annual Transmittal of
State W-2 Forms (DR 1093) on or before January 31. The
DR 1093 will indicate the total amount of taxes withheld in
the prior year on employees’ W-2s and the total amount
of withholding tax payments paid to the Department. If the
amount withheld and the amount paid results in a refund,
le the form DR 1093 and use line 3B.
2. Overpayment for previous calendar years
To apply for a refund from a previous calendar year, the
following is required:
● A Claim for Refund (DR 0137) indicating the
reason for the request.
● An original or amended DR 1093 for the year the
refund is being requested.
● Copies of the employees’ W-2Cs with complete
information showing the change in the
withholding amount.
● Documentation showing how the refund amount
was calculated.
3. 1099 and Gaming Withholding
The guidance for 1099 and Gaming Withholding is
similar to what is outlined above.
Forms for 1099
● 1099 Income Withholding Tax Return (DR 1107).
● Annual Transmittal of State 1099 Forms (DR 1106).
● 1099s.
Forms for Gaming Withholding
● Backup Withholding Tax Return Gaming (DR 1091).
● Annual Reconciliation of Income Tax Withheld
on Gaming Winnings (DR 1101).
● W-2Gs.
Wage Withholding Tax Refunds
DR 0137 (06/28/21)
Page 5 of 7
REQUIRED DOCUMENTATION:
Note: The documentation requirements listed covers the
most frequent claim types. The documentation required will
depend on the reason for overpayment. Some claims may
require additional information.
Overpayment reasons such as duplicate payment (exact same
amount) or a payment data entry error would not require the
documentation outlined.
An example of payment data entry error would be you intended
to pay $5,000.00 and made an EFT payment for $50,000.00.
1. Invoices or Purchase Orders
● Invoices you are requesting a refund on.
2. Amended Returns
If you are requesting a refund of consumer use tax, send
copies of amended forms DR 0252 and DR 0251 (for RTA).
You must submit separate amended returns for each
applicable period involved in the refund claim. The
amendment must be done for the period that the over-
payment occurred and not on a future period.
You are required to check the amended return box. A
separate amended return must be led for each period
and site that is appropriate to the refund claim. The
amended return must show all tax columns as corrected,
not merely the difference(s). The amended return will
replace the original return in its entirety.
3. Spreadsheet
You must attach a supporting spreadsheet/schedule to
your claim for the original returns being amended which
showed the invoices on which use tax was paid with
the following columns: (Highlight the invoices on the
supporting spreadsheet/schedule(s) and their related
amounts that are included in the refund claim.)
● Store or vendor’s name;
● Date of invoice or purchase;
● Invoice number (attach copies of invoices);
● Invoice amount;
● State use tax and special district (RTD/CD/RTA)
use tax paid (separate column for each tax);
● Amount of refund being claimed;
● Indication of whether a copy of this invoice is
enclosed;
● A brief description of the item or service purchased;
● Explanation of how the item or service is used;
● A brief description of why the tax is not due.
4. Proof of Payment
If you are submitting a claim of double taxation, please
include proof of payment to the vendor.
If you are applying for a refund from multiple periods, the
invoices and related information must be separated by period.
Each period’s data must be totaled separately.
Note: To reduce errors and for faster processing, electronic
spreadsheets are preferred (CD or USB).
Industry Specic Consumer Claims
(The information provided here is specically for use claims.
References to Sales FYIs are for resource purposes. If you
are a buyer/purchaser of these please see form DR 0137B
for sales tax refunds on these industries).
Note: A general reference to a statute, vendor, case, or
references to the exemption type are not sufcient.
In addition to the documentation listed above, the following
support should be included in your submission if you are
claiming refunds for the following industries:
1. Affordable Housing (FYI Sales 95)
● Statement from housing authority detailing and
certifying the housing authority’s ownership interest
in the project and the percentage of the project that
is for occupancy by persons of low income.
2. Low-Emitting Heavy Vehicles (FYI Sales 91)
● Form DR 1369 Colorado State Sales and Use
Tax Exemption for Low-Emitting Heavy Vehicles
Afdavit with the documentation showing the
vehicle's qualication (ex: Gross Motor Vehicle
Weight Rating (GVWR).
● EPA certicate.
● A copy of the Purchase (Sales) Agreement or invoice.
Consumer Use Tax Refunds
(If your claim is industry specic, please review both this page and the subsequent page)
● Do not combine sales and use tax refunds on the same claim; le a separate claim for each tax account type.
For assistance in determining the breakdown of the tax rate on your invoice, see publication DR 1002.
(Continued on next page)
DR 0137 (06/28/21)
Page 6 of 7
3. Computer Software (Sales Tax Topics Computer Software)
● Proof that software was electronically delivered.
● A copy of the contact demonstrating the software
was subject to negotiation.
● Support demonstrating the software was customized.
● If purchases are for software service or
maintenance, include a copy of the service
agreement/contract.
● Purchases of license renewal would required support
that the original software was electronically delivered.
4. Farm Equipment (Sales Tax Topic Agriculture)
● Form DR 0511 Afdavit for Colorado Sales
Tax Exemption for Farm Equipment with the
documentation showing proof of the farming
operation expense and income.
● Include an explanation of how the item is being used.
5. Rural Broadband
Do not use this form. Please download Form DR 0137C.
6. Rural Jump-Start
● Evidence that your business qualies for the Rural
Jump-Start program and is endorsed by IHE.
7. Manufacturing (FYI Sales 10)
● Include the utility statements for the refund period
and copies of exemption certicates for exempt utility
charges (i.e. DR 1666 with computations showing the
exempt and nonexempt usage determined by square
footage or actual energy consumption);
● Copies of the DR 1191 or DR 1192;
● If request is for an entity inside of an enterprise
zone; include a statement from the enterprise
zone administrator.
● In addition to invoices, please provide eld tickets
or work orders for transactions claimed as exempt
services. For example, mud services.
Interest: If this refund qualies for interest please provide
the calculation and an explanation along with any support
demonstrating how it qualies.
Interest is due on sales and use tax refunds when the
following conditions are met:
● The payment was made incident to a bona de and
orderly discharge of an actual liability and
● The refund is not issued within 90 days from the
due date of the return, and
● The refund claim was made in a timely manner
after discovery of the overpayment.
8. Resources for Interest
● Statute §39-21-110 and 39-21-110.5
● Regulation 39-21-110 and 39-21-110.5
Consumer Use Tax Refunds (Continued)
(If your claim is industry specic, please review this page and the previous page)
DR 0137 (06/28/21)
Page 7 of 7
Overpayments caused by the following situations would
not require the documentation outlined below. Instead
a detailed explanation should be written in the Refund
Reason Request eld on the DR 0137 form for these types
of refund requests.
● A duplicate payment for the exact same amount.
● The vendor fee was paid in error.
● A payment data entry error. For example, if you
intended to pay $5,000.00 and made an electronic
payment for $50,000.00, instead.
● Payments made for estimated tax before the return
was led that resulted in a reduced amount due.
REQUIRED DOCUMENTATION:
Note: The documentation requirements and examples
listed here cover the most frequent excise claim types.
The documentation required will depend on the reason for
the refund request. Some claims may require additional
information or a combination of the documentation outlined.
Marijuana Sales Tax and Marijuana Excise Tax
● Include a copy of the activity, transfer, or sales
report from METRC that matches the return or
amended return information.
Cigarette Stamps
● Along with the stamps returned to the Excise Tax
Unit, the roll/pad numbers, stamp counts, and the
reason for the stamp return are required to be
included in the "Refund Request Reason" eld.
● Original manufacturer's statement or afdavit
of returned merchandise must be attached for
stamped cigarettes returned to the manufacturer.
Liquor Excise
● A spreadsheet or report showing the liquor
inventory counts or sales that match the return(s)
or amended return(s) information.
● A DR 0450 for winery surcharge errors that
matches the return(s) or amended return(s)
information.
● A spreadsheet that outlines the changes on the
amended return(s).
Fuel Excise Refunds (Aviation Sales Tax, Fuel
Tax, IFTA and Passenger Mile Tax)
● Invoices or Receipts.
● Proof of Refund to Customer: Evidence that the tax
was refunded to the customer, such as a copy of
cancelled check or credit memo.
● Proof of Exemption:This could include a copy of the
customer’s fuel exemption certicate.
● Support for Filing Error: This could include
amended return(s).
● Spreadsheet: Include a spreadsheet that outlines
the changes on the amended return(s).
● Supporting documents such as manifests, credit
invoices, etc.
Excise Refunds
DR 0137 (06/28/21)
Claim for Refund
This claim form is for monies remitted directly to
The Department of Revenue. (Do not use for income tax refund)
**Attention**
Failure to complete the required form(s) and submit all supporting documentation
may cause the amount of the refund to be reduced or denied.
Refund to be made payable to, and mailed to: (If this is different from the name and address on the Department records for the account
number(s) used, provide explanation and notarized power of attorney specic to this refund claim for the action.)
Taxpayer Last Name First Name Middle Initial
Taxpayer Legal Name Taxpayer DBA (if applicable)
Mailing Address City State ZIP
SSN (If business was registered using SSN) FEIN (If business was registered using FEIN)
Colorado
Department of Revenue Account Number Type of Tax Period (MM/YY - MM/YY)
Original Amount Paid (required) Correct Amount (required) Refund Amount Requested (required)
Refund Request Reason (List the reason for the over-payment.) Note: Explanations such as credit on account, over-payment, see attached, or ling
error are not sufcient explanations. A short explanation should be provided even if a letter is included.
F
The refund request includes a completed DR 0137 Claim for Refund form and is signed.
F
The Refund reason(s) is not vague such as “Overpayment”, “Filing error”, “Amended my Return”, or “Credit on my Account”.
F
Supporting documentation to support the claim is included. See instructions for examples of documentation requirements.
NOTE: Missing documentation could result in a denial of the claim.
F
Proof of refund to the customer is included.
F
Third party submitters, a Power of Attorney form DR 0145 is included.
I declare under penalty of perjury in the second degree that this claim including all attachments is to the best of my knowledge true and correct. I further
understand that the claim and documentation may be subject to the same verication process used by the
Department of Revenue in auditing other taxes
for three years from the date of payment of the claim. [13-80-101 (1)(m) C.R.S.]
Taxpayer Signature (this line must be signed by an ofcer, partner, or owner of the rm claiming the refund)
Taxpayer's Printed Name
Title Phone Number Date
(MM/DD/YY) Best Days & Times to Reach You
Signature of Preparer (if other than taxpayer). If you are a third party include the form DR 0145 Power of Attorney form.
Printed Name of Preparer (if other than taxpayer). If you are a third party include the form DR 0145 Power of Attorney form.
Name of Firm Phone Number Date
(MM/DD/YY) Best Days & Times to Reach You
● This form is used for: Sellers/Retailers, Consumer Use,
Local Marketing, County Lodging, Withholding, Fuel
Tax, IFTA, Passenger Mile, Cigarette, Tobacco, Nicotine,
Marijuana, and Liquor.
For Buyer's/Purchaser's claims, use Form DR 0137B. For Rural
Broadband Use, use Form DR 0137C.
● Review the instructions provided with this form prior to
submitting your claim for refund.
● The vendor's fee, which was retained when the tax was
remitted to the Department, will be deducted from all sales
tax refund claims.
● Interest: If this refund qualies for interest please provide
the interest in the claim and an explanation of how the
refund qualies for interest. See instructions.
● Periods can be combined if consecutive for each type of tax.
● You must le a separate DR 0137 form when you are
requesting a refund from multiple tax accounts.
For example, submit one claim for retail sales tax and a
separate claim for retailer's use tax.
● Submit form(s) along with supporting documentation.
Keep a copy of the form(s) and documentation for your
records. (See instructions).
Mail your request to:
Sales/Use Tax Accounting Section
Colorado Department of Revenue
PO Box 17087
Denver, CO 80217
DR 0137 (06/28/21)
COLORADO DEPARTMENT OF REVENUE
Business Tax Accounting
P.O. Box 17087
Denver CO 80217-0087
(303) 238-SERV (7378)
REQUIRED if business was registered using SSN
REQUIRED if business was registered using FEIN
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Claim For Refund Instructions for Form DR 0137 (Colorado DORA)

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Completed 1 June 2022

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