How to File
Once you set up a sales tax account with the Colorado Department of Revenue you should receive a coupon booklet containing Colorado Sales Tax Returns (DR 0100) by mail. If you do not receive a booklet or forms you can File Online or download and print the DR 0100. Reminder: A return must be filed for every period for which the account is open even if there is no tax due.
Filing frequency is determined by the amount of sales tax collected monthly.
If the 20th day falls on a weekend or holiday, the due date is the next business day.
Failure to File
Late filings and payments are subject to "Failure-to-File/Failure-to-Pay" penalties.