Colorado Sales Taxes
State Sales Tax
The state sales tax rate is 2.9% and is reported in the state column
of this return.
RTD and CD Taxes
Regional Transportation District (RTD) and the Scientic and Cultural
Facilities District (CD) taxes are administered in the same manner
as state sales tax. The RTD sales tax rate is 1% and the CD sales
tax rate is .1%. These taxes are reported in the RTD/CD column.
Special District Taxes
Special district taxes which are reported in the Special District
column include the Regional Transportation Authority (RTA), Multi-
Jurisdictional Housing Authority (MHA), Public Safety Improvements
(PSI), Health Services District (HSD) and the Metropolitan District
Special district taxes which are not reported in the special district
column include the Mass Transportation System Tax (MTS) and the
Local Improvement District Tax (LID). MTS is reported in the County/
MTS column and LID taxes are reported in the City/LID column.
The Baptist Road RTA (BRRTA) and the Football District Tax (FD)
have both expired and any tax collected on periodic lease or credit
payments must be remitted on the Colorado Special District Sales
Tax Return Supplement, DR 0200.
County and City Taxes
County and city sales taxes collected by the state are administered
in the same manner as state sales tax. If the sale is subject to
state sales tax, it is also subject to state-collected local sales tax.
Exceptions to this guideline as well as local sales tax rates are listed
in the Colorado Sales/Use Tax Rates, DR 1002. Local sales taxes
are reported in the County/MTS and City/LID columns.
For more information on guidelines for local sales tax, refer to
FYI Sales 62: Guidelines for Determining When to Collect State-
Collected Local Sales Tax.
Self-Collected Home-Rule Cities
Home-rule cities that collect their own local sales tax may have
different guidelines and must be contacted directly. These cities are
listed in the DR 1002 along with their contact information.
REVENUE ONLINE FILING INFORMATION
You Can File Your Return Online!
To save time and reduce ling errors, le this return through Revenue
Online. Use Colorado.gov/Re venueOnline to register, le, pay and
manage your sales tax account.
If you cannot le through Revenue Online, refer to the Paper Filing
Instructions below and complete this return in its entirety.
Sales tax lers with two or more sites (locations) may le
by XML (Extensible Markup Language) or Excel spreadsheet
through Revenue Online. A list of XML approved software vendors
is available on the website Colorado.gov/Tax under Software
Developers-Sales Tax XML. Use of the department's pre-approved
XML software does not require individual approval. For the Excel
spreadsheet, there is a template and handbook on the website.
Use of the Excel spreadsheet requires individual approval by
the department before it can be used. For more information on
spreadsheet ling, refer to the Spreadsheet Upload Handbook
available at the Taxation website under the Alpha Index letter "S"
for spreadsheet ling.
PAPER FILING INSTRUCTIONS
Line 1. Gross Sales and Services
Enter total gross sales and services for this site/location only.
Include all taxable and nontaxable sales and collection of bad debts
previously deducted. You will enter non-taxable deductions and
exemptions on the Deductions and Exemptions Schedules.
Line 2a. Sales to licensed dealers
Enter sales made to other licensed dealers (retailers) for resale.
Line 2b. Deductions
Enter allowed deductions listed on the deductions schedule from
Page 2; Part A. Deductions taken on the "Other" line must include
an explanation. If you are claiming deductions on this line, the
deductions schedule must be completed.
Line 3. Net Sales
Subtract total deductions (line 2c) from gross sales and services
(line 1) $______________ this is your net sales. Enter this amount
in each applicable column. The net sales must be the same across
all applicable columns. Do not enter different amounts in the State,
RTD/CD, Special District, County/MTS and the City/LID columns.
Line 3a. Sales out of taxing area
Enter the amount of sales delivered out of your taxing area for this
site/location only. Note: This is applicable to physical site/locations
Line 3b. Exemptions
Enter the amount of state and applicable local exemptions listed
on the exemptions schedule from Page 3; Part B. Exemptions
taken on the "Other" line must include an explanation. Exemptions
may be specic to state, county, city and special districts. Refer to
DR 1002. If you are claiming exemptions on this line, the exemptions
schedule must be completed.
Line 3c. Overpayment from previous return
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
credit on the account due to the overpayment. To calculate the dollar
amount on line 3c, you will divide the tax overpayment by the same
tax rate you used to calculate the tax due on the original return.
The calculation must be done for each applicable tax for each site.
Do not reduce the tax liability below zero. Note: If a credit is carried
forward for city taxes, the credit can only be deducted in the city
Tax Rate: Tax rates are listed in the Colorado Sales/Use Tax Rates,
DR 1002 and in Revenue Online under "Additional Services" then
"View Sales Rates and Taxes".
Line 6. Excess tax collected
Enter the amount of excess tax collected. For example: The tax
rate decreased but tax was collected at the old rate on payments
made after the effective date of the new tax rate. Excess tax has
been collected and should be reported on this line.
Line 8a. Service Fee Rate
Service fee rates are published in the Colorado Sales/Use Tax
Rates, DR 1002.
DR 0100 (07/31/17)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013