DR 0100 (09/27/21)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
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.
If the amount in the state column, line 5 (net taxable sales) is
$1,000,000 or greater, enter $0.
Retailers with multiple sites must add the amounts in the
state column, line 5 for all sites. If the sum is greater than
$1,000,000, enter $0.
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.
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).
Beginning January 1, 2022, a retailer with total state net
taxable sales (Column 1, line 5 or the sum of Column 1,
line 5 across all sites), greater than $1,000,000 is not
eligible to retain the state vendor's fee.
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 reected 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
Tax.Colorado.gov/sales-tax-ling-information for guidance
regarding specic deductions and exemptions.