Once you set up a business with the Colorado Department of Revenue you will receive a coupon booklet containing Colorado Sales Tax Return (DR 0100). If you do not receive a booklet you can print the DR 0100 from our Web site.  The DR 0100 is used to remit your sales tax and payment to us.

If you must pay your tax without a form, remit your payment with a letter of clarification that includes your account number, itemized taxes and the period for which you are filing. 

If you have no tax to report for the filing period you file a zero return using our Sales Tax ZeroFile system.

Paying by Check:

Make checks payable to The Colorado Department of Revenue.  On the "Memo" line or elsewhere on the check, write: Sales Tax, the filing period date, and the account number.

Paying by EFT:
Review the document Electronic Funds Transfer (EFT) Program for Tax Payments (DR 5782), then complete the Authorization for Electronic Funds Transfer (DR 5785)  or visit the Electronic Funds Transfer (EFT) Web site.

For both paper forms or EFT payments: a paper return and payment must be received by the due date of the return to be considered filed on time.

If you fail to file a sales tax return for any given reporting period, you will receive a delinquency notice with tax due. The notice is initially sent to you as a reminder to file your return. If you ignore this "reminder" you will be sent a "second delinquency" notice for tax, penalty and interest. Please make sure to file your return with the correct tax due or file a zero return using our Sales Tax ZeroFile system  for which you received a delinquency notice.