Sales Tax Return (DR 0100) Tutorial

Instructions for Completing the Colorado Retail Sales Tax Return, form DR 0100

Before you begin, you’ll want to review all the information on this page for details on common errors, online filing, and how to obtain sales tax rates.  

In Colorado, you can file paper sales tax returns or file your returns online. Filing online is easy and will help you avoid calculation errors. However, once you register your business with the Colorado Department of Revenue you will receive sales tax forms by postal mail depending on your filing frequency. To file online, use our Revenue Online.

File returns online – Single and multiple location businesses can file using Revenue Online. This system allows businesses to file and pay state sales tax and state-collected local sales taxes quickly and easily. To be eligible to use this new service, a business must have submitted a paper sales tax filing DR 0100 and payment to the Department of Revenue at least one time previously.

If you choose to file a paper sales tax return, DR 0100 form, refer to the following example for instructions. If you do not have a pre-printed sales tax return showing your sales tax rates, you can obtain that information in the DR 1002, “Colorado Sales/Use Tax Rates”. Sales taxes collected for home-rule cities must be remitted directly to those cities. A list of those cities is located in the DR 1002. 

Before you begin filling out the return, review common filing errors – Common Filing Errors on Sales Tax Returns. In addition, before mailing your return, click on the following links – Reminders and Still Need Help?

How do I navigate through the tutorial? – Click on any field/area of the form for assistance and helpful information. When you click on each line, you’ll open a PDF file of instructions. For example, if you click on Part A – Deductions, a PDF will open with details about each line of deductions so you can determine if you qualify for those deductions. In addition, there may be references to FYI publications, statutes, or forms if applicable. To get back to the tutorial once you are in a PDF, click on the “Back” button. 

This form below is a tutorial based on a blank DR 0100. However, if you receive a coupon book from the Colorado Department of Revenue some fields may have information pre-printed on any lines applicable to your specific location such as tax rates, company name and filing period, etc.

Resources – Sales Tax FYI publications