Colorado Retail
Sales Tax Return
DR 0100 (10/07/19)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
*DO*NOT*SEND*
General Information
Retailers must le a sales tax return for every ling period,
even if the retailer made no sales during the period and no
tax is due. Typically, returns must be led on a monthly basis.
See Part 7: Filing and Remittance in the Colorado Sales Tax
Guide for additional information regarding ling frequency.
A separate return must be led for each business site or
location at which a retailer makes sales. If a retailer fails to
le a return for any ling period, the Department will estimate
the tax due and issue to the retailer a written notice of the
estimated tax due. The Department may deactivate the sales
tax account of a retailer who fails to le returns for successive
ling periods.
Electronic Filing Information
The Department offers multiple electronic ling options that
retailers may use as an alternative to ling paper returns.
Revenue Online Retailers must rst create a Revenue
Online account to le returns through Revenue Online.
Retailers who le returns through Revenue Online must
le separate returns for each of the retailer’s business
sites or locations. Revenue Online can be accessed at
Colorado.gov/RevenueOnline.
XML Filing Retailers may le returns electronically in
an XML (Extensible Markup Language) format using
any of the approved software options listed online at
Colorado.gov/tax/software-developers-sales-tax-xml.
Retailers do not need to obtain any special approval
from the Department to file using an approved
software option.
Spreadsheet Filing – Retailers may le electronically
using an approved Microsoft Excel spreadsheet.
Each retailer must obtain approval from the
Department before filing returns with an Excel
spreadsheet. Information can be found online at
Colorado.gov/tax/sales-tax-spreadsheet-ling.
Payment Information
The Department offers retailers several payment options for
remitting sales taxes.
Electronic Payments
Regardless of whether they le electronically or with a paper
return, retailers can remit payment electronically using one
of two payment methods. Retailers who remit electronic
payments should check the appropriate box on line 18 of the
return to indicate their electronic payment.
EFT Payment Retailers can remit payment by
electronic funds transfer (EFT) via either ACH debit
or ACH credit. There is no processing fee for EFT
payments. Retailers must register prior to making
payments via EFT and will not be able to make
payments via EFT until 24-48 hours after registering.
See Electronic Funds Transferred (EFT) Program
For Tax Payments (DR 5782) and Electronic Funds
Transfer (EFT) Account Setup For Tax Payments (DR
5785) for additional information.
Credit Card and E-Check – Retailers can remit
payment electronically by credit card or electronic
check online at Colorado.gov/RevenueOnline. A
processing fee is charged for any payments remitted
by credit card or electronic check.
Paper Check
Regardless of whether they le electronically or with a paper
return, retailers can remit payment with a paper check.
Retailers should write “Sales Tax,” the account number, and
*DO*NOT*SEND*
the ling period on any paper check remitted to pay sales tax
to ensure proper crediting of their account.
Paper Return Retailers who le a paper return
can mail a paper check with the return to pay the tax
reported on the return.
Electronic Filing Through Revenue Online A
retailer who files electronically through Revenue
Online can remit payment by paper check. Once the
electronic return has been submitted, the retailer can
select “Payment Coupon” for the payment option to
print a payment processing document to send along
with their paper check.
Physical And Non-Physical Sites
A retailer is required to obtain a sales tax license and
le separate sales tax returns for each separate place of
business at which the retailer makes sales (a “physical
site”). Additionally, if a retailer delivers taxable goods or
services to a purchaser at any location other than the
retailer’s place of business, the retailer must register with
the Department a “non-physical site” for each location
jurisdiction code into which goods or services are delivered
(see Department publication Location/Jurisdiction Codes
for Sales Tax Filing (DR 0800) for information about
location jurisdiction codes). A “non-physical site” is required
for deliveries even if the retailer has a physical site within
the same location jurisdiction code. A separate return must
be led for each physical site and each non-physical site.
Filing A Paper Return
Retailers electing to le a paper return must sign, date, and
mail the return, along with their payment, if applicable, to:
Colorado Department of Revenue
Denver CO 80261-0013
Retailers are required to keep and preserve for a period of
three years all books, accounts, and records necessary to
determine the correct amount of tax.
Items Removed From Inventory
Any tangible personal property a retailer purchased for resale,
but subsequently removed from inventory for the retailer’s
own use, is subject to consumer use tax. A Consumer Use
Tax Return (DR 0252) is required to report and remit any
consumer use tax a retailer owes.
Additional Resources
Additional sales tax guidance and ling information can be
found online at Colorado.gov/tax. These resources include:
Colorado Sales Tax Guide
Sales tax classes and videos available online at
Colorado.gov/Tax/Education.
The Customer Contact Center, which can be contacted
at (303) 238-7378.
Form Instructions
In preparing a sales tax return, a retailer must include its
identifying information (such as name and account number),
the ling period and due date, and information about sales
and exemptions in order to calculate the tax due. Specic
instructions for preparing sales tax returns appear below and
on the following pages.
SSN and FEIN
Retailers must provide a valid identication number, issued by
the federal government, when ling a sales tax return. If the
retailer is a corporation, partnership, or other legal entity, this
will generally be a Federal Employer Identication Number
(FEIN). If the retailer is a sole proprietorship, a Social Security
number (SSN) will generally be used instead.
Colorado Account Number
Retailers must enter their Colorado account number on each
return, including both their eight-digit account number and the
four-digit site/location number (for example: 12345678-0001).
If a retailer makes sales at different locations, the retailer
must le a separate return for each location. Returns must
also be led for each location jurisdiction code area into which
the retailer makes deliveries during the tax period. The eight-
digit account number will be the same for each location or
site, but the four-digit site/location number will be unique for
each location or site.
If you have applied for your license, but do not have your
account number, please contact the Customer Contact Center
at (303) 238-7378 for assistance.
Period
Retailers must indicate the ling period for each return. The
ling period is dened by the rst and last months in the ling
period and entered in a MM/YY-MM/YY format. For example:
For a monthly return for January 2020, the ling period
would be 01/20-01/20.
For a quarterly return for the rst quarter (Jan. through
March) of 2020, the ling period would be 01/20-03/20.
For an annual return led for 2020, the ling period
would be 01/20-12/20.
Location Juris Code
Retailers must enter the six-digit location jurisdiction (juris)
code to identify the site/location of sales reported on the
return. For physical site/locations, the code appears on the
retailer’s Sales Tax License under 'Liability Information.'
A complete listing of location juris codes can be found in
Department publication Location/Jurisdiction Codes for Sales
Tax Filing (DR 0800).
Due Date
Retailers must enter the due date for the return. Returns are
due the 20th day of the month following the close of the ling
period. If the 20th is a Saturday, Sunday, or legal holiday, the
return is due the next business day.
DR 0100 (10/07/19)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
Monthly Returns: due the 20th day of the month following the
reporting month.
Quarterly Returns:
1st quarter (January – March): due April 20
2nd quarter (April – June): due July 20
3rd quarter (July – September): due October 20
4th quarter (October – December): due January 20
Annual Returns: (January – December): due January 20
Amended Returns
If a retailer is ling a return to amend a previously led return, the
retailer must mark the applicable box to indicate that the return
is an amended return. A separate amended return must be led
for each ling period and for each site/location. The amended
return replaces the original return in its entirety and must report
the full corrected amounts, rather than merely the changes in the
amount of sales or tax due. If the amended return reduces the
amount of tax reported on the original return, the retailer must
le a Claim for Refund (DR 0137) along with the amended return
to request a refund of the overpayment. If the amended return
is led after the due date and reports an increase in the amount
of tax due, penalties and interest will apply.
State and State-Collected Local Sales Taxes
The Colorado Retail Sales Tax Return (DR 0100) is used
to report not only Colorado sales tax, but also sales taxes
administered by the Colorado Department of Revenue for
various cities, counties, and special districts in the state. The
sales taxes for different local jurisdictions are calculated and
reported in separate columns of the DR 0100. Local sales
taxes reported on the DR 0100 include:
RTD/CD – Sales taxes for the Regional Transportation
District (RTD) and the Scientic and Cultural Facilities
District (CD) are reported in the RTD/CD column of
the DR 0100.
Special District Special district sales taxes reported
in the Special District column include sales taxes for
any Regional Transportation Authority (RTA), Multi-
Jurisdictional Housing Authority (MHA), Public
Safety Improvements (PSI), Metropolitan District
Tax (MDT), or Health Services District (HSD).
Sales taxes for Mass Transportation Systems
(MTS) and Local Improvement Districts (LID) are
not reported in the Special District column, but are
instead reported in the County/MTS and City/LID
columns, respectively.
County/MTS – County and Mass Transportation
Systems (MTS) sales taxes administered by the
Department are reported in the County/MTS column.
City/LID – City and Local Improvement Districts (LID)
sales taxes administered by the Department are
reported in the City/LID column.
Many home-rule cities in Colorado administer their own sales
taxes. Sales taxes for these self-collected home-rule cities
cannot be reported and remitted with the DR 0100. Retailers
must report such taxes directly to the applicable city.
See Department publication Colorado Sales/Use Tax Rates
(DR 1002) for tax rates, service fee rates, and exemption
information for state and state-administered sales taxes.
This publication also contains a list of self-administered
home-rule cities.
Avoiding Common Filing Errors
You can avoid several common errors by reviewing your
return before ling it to verify that:
You completed all applicable lines of the return.
You completed all three pages of the return, including
Schedule A and Schedule B. You must complete and
submit all three pages when ling your return, even if
you have no deductions or exemptions to report on
Schedule A or Schedule B.
You used the correct version of the form, depending
on the ling period. There are different versions of the
sales tax return for each year 2016 through 2020.
You entered your account number and site number
correctly on your return.
You used the correct tax rate for each
jurisdiction reported on your return. See
Colorado.gov/tax/sales-and-use-tax-rates-lookup for
information about state and local tax rates.
Additional information about common ling errors can be
found online at Colorado.gov/tax/sales-tax-le.
Specic Line Instructions
Retailers must complete all applicable lines, including lines 1,
2, 3, 4, 14, and 18, entering 0 (zero), if applicable. Retailers
must also include Schedules A and B for each site/location.
Line 1. Gross sales of goods and services for this site/
location only
Enter the gross sales of goods and services made during
the ling period. Include only sales sourced pursuant to state
law to the site/location indicated on the return. See Part 7:
Retail Sales in the Colorado Sales Tax Guide for additional
information regarding sourcing.
For small retailers subject to origin sourcing rules, include
all sales made from the retailer’s physical site/location,
regardless of whether the property or service is delivered to
the purchaser at another location.
For all other retailers who are subject to destination sourcing
rules, do not include on a return for any physical site any
sales delivered to the purchaser and sourced for sales tax
purposes to another location. For non-physical sites, include
all sales delivered and sourced to the location jurisdiction
code associated with the non-physical site.
*DO*NOT*SEND*
DR 0100 (10/07/19)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
*DO*NOT*SEND*
DR 0100 (10/07/19)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
Include all sales of goods and services, whether taxable or
not, and the collection during the ling period of any bad debts
deducted on a return led for a previous ling period.
Line 6. Tax rate
Enter the applicable state, city, county, and/or special district
tax rate in each column of the return. The Colorado state
sales tax rate is 2.9%. The sales tax rates for each city,
county, and special district can be found in Department
publication Colorado Sales/Use Tax Rates (DR 1002) or
online at Colorado.gov/RevenueOnline.
Line 8. Excess tax collected
Enter any tax collected in excess of the tax due as computed
on line 7. For example, if the retailer collected $50 of county
sales tax during the ling period, but only $45 of tax is
calculated in the County/MTS column of the return, the
excess $5 of tax collected must be reported on this line.
Line 10. Service fee rate
Enter the applicable service fee rate in each column of the return.
The Colorado state service fee rate is 4%. Service fee rates for
each city, county, and special district can be found in Department
publication Colorado Sales/Use Tax Rates (DR 1002).
Line 11. Service fee
The service fee is calculated by multiplying the amount on
line 9 by the rate on line 10. The full amount calculated should
be entered on line 11, unless the return is led after the due
date or possibly if the return is an amended return. Both of
these situations are addressed in the following instructions.
Timely payment of tax
If the tax calculated on the return is paid by the return due
date, enter on line 11 the service fee calculated by multiplying
the amount on line 9 by the service fee rate on line 10,
regardless of whether the return is an original or amended
return. If the return is an original return and the tax is not paid
by the due date for the return, and therefore no service fee is
allowed, enter $0 on line 11.
Amended returns
If the return is an amended return and the tax reported on the
original return was not paid by the due date for the return, the
allowable service fee on the amended return is $0.
If the tax reported on the original return was paid by the due
date and the amended return reports an increase of the tax
due, the allowable service fee on the amended return is equal
to the service fee allowed on the original return. Enter on
line 11 of the amended return the service fee allowed on the
original return. No additional service fee is allowed for the
additional tax reported on the amended return.
If the tax reported on the original return was paid by the due
date and the amended returns reports a decrease of the tax
due, enter on line 11 the amount calculated by multiplying
the amount on line 9 of the amended return by the service
fee rate on line 10.
Limit on state service fee
The total combined Colorado state service fee allowed to a
retailer for any given ling period is limited to $1,000. The
retailer should enter on line 11 the full amount calculated by
multiplying the amount on line 9 times the rate on line 10, but
if the combined Colorado state service fee calculated on the
retailer’s sales tax returns for all sites/locations for the ling
period exceeds $1,000, the retailer must complete the State
Service Fee Worksheet (DR 0103). The worksheet is used
to determine what amount, if any, the retailer must pay in
addition to the total balance due calculated on line 18 of the
retailer’s returns. The amount of additional tax calculated on
the State Service Fee Worksheet (DR 0103) should not be
entered anywhere on the retailer’s Colorado Retail Sales Tax
Return (DR 0100).
Line 13. Credit for tax previously paid
If a retailer overpaid tax on any previously led return for a
different ling period, and a refund claim for such overpayment
is not barred by the statute of limitations, the retailer may
claim a credit against tax calculated on the current return
for such prior overpayment. Credit may be claimed only for
tax overpayments for the same site/location and the same
state or local jurisdiction. No credit may be claimed for an
overpayment reected in Department records either because
the retailer led an amended return or the Department
adjusted the tax for the prior ling period.
Line 15. Penalty
If any retailer does not, by the applicable due date, le a
return, pay the tax due, or correctly account for tax due, the
retailer will owe a penalty. The penalty is 10% of the tax plus
0.5% of the tax for each month the tax remains unpaid, not to
exceed a total of 18%. The minimum penalty amount is $15.
Line 16. Interest
If the tax is not paid by the applicable due date, the retailer
will owe interest calculated from the due date until the date
the tax is paid. See FYI General 11 for interest rates and
information about interest calculation.
Schedule A and Schedule B
Schedule A and Schedule B are used to report various
deductions and exemptions. Any amounts entered on lines
2 or 4 of the return may be disallowed if Schedules A and
B for each site/location are not completed and included
with the return. In general, Schedule A includes deductions
and exemptions that are not optional for state-administered
local jurisdictions and Schedule B includes exemptions that
are optional for local jurisdictions. See the Supplemental
Instructions available online at Colorado.gov/tax/sales-tax-le
for guidance regarding specic deductions and exemptions.
Colorado Retail Sales Tax Return
Signature (Signed under penalty of perjury in the second degree).
Date
(MM/DD/YY)
SSN 1 SSN 2 FEIN
Last Name or Business Name First Name
Address City State Zip Phone
Colorado Account Number (XXXXXXXX-XXXX) Period
(MM/YY-MM/YY)
Location Juris Code (Refer to form DR 0800) Due Date (MM/DD/YY)
Mark here if this is an Amended Return
0021-103
1. Gross sales of goods and services for this site/location only
(1-1)
2. Total from line 13 of Schedule A
(2-1)
State
RTD/CD
Special District County/MTS City/LID
3. Subtract line 2 from line 1
and enter the result in each
applicable column
(3-1) (3-2) (3-3) (3-4) (3-5)
4. Total from line 12 of
Schedule B
(4-1) (4-2) (4-3) (4-4) (4-5)
5. Net taxable sales:
Subtract line 4 from line 3
6. Tax rate
7. Tax on net taxable sales:
Multiply line 5 by line 6
8. Excess tax collected
(8-1) (8-2) (8-3) (8-4) (8-5)
9. Add lines 7 and 8
10. Service fee rate
11. Service fee: Multiply
line 9 by line 10
(11-1) (11-2) (11-3) (11-4) (11-5)
12. Net tax due: Subtract
line 11 from line 9
13. Credit for tax previously
paid
(13-1) (13-2) (13-3) (13-4) (13-5)
DR 0100 (10/07/19)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
*190100==19999*
Attention: Continue to pages 2 and 3 to complete your return.
Page 1
DR 0100 (10/07/19)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
State
RTD/CD
Special District County/MTS City/LID
14. Subtract line 13 from
line 12
(14-1) (14-2) (14-3) (14-4) (14-5)
15. Penalty
(15-1) (15-2) (15-3) (15-4) (15-5)
16. Interest
(16-1) (16-2) (16-3) (16-4) (16-5)
17. Add lines 14, 15, and 16
The State may convert your check to a one-time electronic banking transaction.
Your bank account may be debited as early as the same day received by the
State. If converted, your check will not be returned. If your check is rejected due
to insufcient or uncollected funds, the Department of Revenue may collect the
payment amount directly from your bank account electronically.
18. Balance due: Add
amounts from line 17
in each column
Paid by EFT
(355)
$
Schedule A (see instructions)
This schedule is required if any amount is entered on line 2 of Form DR 0100.
1. Wholesale sales, including wholesale sales of ingredients and component parts
(A1-1)
2. Sales made to nonresidents or sourced to locations outside of Colorado
(A2-1)
3. Sales of nontaxable services
(A3-1)
4. Sales to exempt entities and organizations
(A4-1)
5. Sales of gasoline, dyed diesel, and other exempt fuels
(A5-1)
6. Sales of exempt drugs and medical devices
(A6-1)
7. Fair market value of property received in exchange and held for resale
(A7-1)
8. Bad debts charged-off, returned goods, trade discounts and allowances where tax was paid
(cash discounts are not allowed)
(A8-1)
9. Cost of exempt utilities upon which tax was previously paid (restaurants must complete and
attach Form DR 1465)
(A9-1)
10. Exempt agricultural sales, not including farm and dairy equipment
(A10-1)
11. Sales of computer software that is not taxable
(A11-1)
Colorado Account Number (XXXXXXXX-XXXX) Period
(MM/YY-MM/YY)
Name
*190100==29999*
Page 2
DR 0100 (10/07/19)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
12. Other exempt sales (see instructions and identify type(s) of exemption(s) claimed below)
(A12-1)
Type(s) of other exemption(s) claimed:
13. Add lines 1 through 12. Enter the total on line 2 of Form DR 0100.
Schedule B (see instructions)
This schedule is required if any amount is entered on line 4 of Form DR 0100.
1. Sales of food for domestic
home consumption and
food sold through vending
machines
State RTD/CD Special District County/MTS City/LID
(B1-1) (B1-2) (B1-3) (B1-4) (B1-5)
2. Sales of machinery and
machine tools
(B2-1) (B2-2) (B2-3) (B2-4) (B2-5)
3. Sales of electricity and
fuel for residential use
(B3-1) (B3-2) (B3-3) (B3-4) (B3-5)
4. Sales of farm and dairy
equipment
(B4-1) (B4-2) (B4-3) (B4-4) (B4-5)
5. Sales of medium and
heavy duty low-emitting
vehicles and associated
parts and power sources
(B5-1) (B5-2) (B5-3) (B5-4) (B5-5)
6. Exempt sales made
by schools, school
organizations, or
charitable organizations
(B6-1) (B6-2) (B6-3) (B6-4) (B6-5)
7. Sales of cigarettes
(B7-1) (B7-2) (B7-3) (B7-4) (B7-5)
N/A N/A
8. Sales of renewable
energy components
(B8-1) (B8-2) (B8-3) (B8-4) (B8-5)
9. Sales of property for use
in space ight
(B9-1) (B9-2) (B9-3) (B9-4) (B9-5)
10. Sales of retail
marijuana and retail
marijuana products
(B0-1) (B0-2) (B0-3) (B0-4) (B0-5)
11. Other exempt sales (see
instructions and identify
type(s) of exemption(s)
claimed below)
(B11-1) (B11-2) (B11-3) (B11-4) (B11-5)
Type(s) of other exemption(s) claimed:
12. Add lines 1 through 11
of each column. Enter
the total on line 4 of Form
DR 0100.
*190100==39999*
Page 3
Colorado Account Number (XXXXXXXX-XXXX) Period
(MM/YY-MM/YY)
Name