Retail Sales Tax Return
for Occasional Sales
General Instructions
Form DR 0100A allows individuals who make isolated and occasional
sales from their homes to remit the applicable tax on such sales.
Occasional or Isolated Sales Made From Home
In general, anyone making regular sales of tangible personal property
is required to obtain a sales tax license, collect sales tax, and le
periodic returns. However, an individual who makes an occasional
or isolated sale of tangible personal property is not required to obtain
a sales tax license and instead may le Form DR 0100A to remit
tax on the sale(s), provided all of the following conditions are met:
• the sales are made from the individual’s private residence;
• the aggregate amount of such sales are no more than
$1,000 per year; and
• neither the seller nor anyone in the seller’s household is
engaged in a trade or business selling similar items.
Individuals who meet the preceding conditions and le Form DR
0100A to remit sales tax on isolated and occasional sales must le
the form and remit the tax by April 15 following the calendar year in
which the sale was made.
Amended Returns
If an individual is ling a return to amend a previously led return, the
individual must mark the applicable box to indicate that the return is
an amended return. If an individual needs to amend previously led
returns for more than one ling period, a separate amended return
must be led for each ling period. The amended return replaces
the original 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 reects a decrease in tax from the amount
reported on the original return, the individual must le a Claim for
Refund (DR 0137) along with the amended return to request a refund
of the overpayment.
Instructions
Specic Instructions
Line 1 Gross Sales - Enter the gross sales made during the
calendar year.
Line 2 Total $ - Enter the amount of merchandise purchased on
which tax was paid at the time of purchase.
Line 3 Line 1 less line 2 - Subtract line 2 from line 1.
Enter amount on line 6 in all applicable columns.
Line 4 Location of Sale - Enter the county and city check the
boxes of the applicable special districts for the location of
the private residence at which the sale was made.
Line 5 Tax Rate - Tax rates can be found in Department publication
Colorado Sales/Use Tax Rates (DR 1002).
Line 6 Net Taxable Sales for each Tax - Enter the amount from
line 3.
Line 7 Sales Tax Due - Multiply the tax rate on line 5 by the net
taxable sales on line 6 in each column.
Line 8 Penalty - If this return and remittance is postmarked after
the due date, a penalty of 10% plus ½% per month (not
to exceed 18%) is due. Multiply the tax on line 7 by the
applicable percentage to determine penalty.
Line 9 Interest - If this return and remittance is postmarked
after the due date, interest is due. Interest rates can be
found in FYI General 11. Multiply the tax on line 7 by the
applicable interest rate to determine interest.
Line 10 Total Each Tax - Add lines 7, 8 and 9 for each applicable
column.
Line 11 Amount Owed - Total the amounts in each applicable
column. This is the amount due with your return.
Payment Information
Send a separate check with each return submitted. Include the
Social Security Number (SSN) on your check to ensure proper credit.
Sign and date the return and mail it with your payment to:
Colorado Department of Revenue
Denver, CO 80261-0013
Retain a copy of this return for your records.
DR 0100A (10/07/19)
COLORADO DEPARTMENT OF REVENUE
Registration Center Section - Room 102
PO Box 17087
Denver CO 80217-0087
Colorado.gov/Tax
