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 Return (DR 0100) or forms by postal mail. If you do not receive a booklet or forms you can print the DR 0100 from our Web site to remit your tax and payment to us. A return must be filed for every period for which the account is open even if there is no tax due. If you have no tax due, you can use our Sales Tax ZeroFile system to file your return online. Out-of-state businesses can use our Retailer's Use Tax ZeroFile system ifthere is no tax due.
Filing Frequency
Filing frequency is determined by the amount of sales tax collected in one year.
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$15 or less: sales tax returns may be filed annually
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Under $300: sales tax returns may be filed quarterly
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$300 or more: sales tax returns must be filed monthly
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Businesses that pay more than $75,000 per year in state sales tax must pay by Electronic Funds Transfer (EFT).
Wholesale businesses with a sales tax liability of $180 per year or less can file annually. When the sales tax liability exceeds $180 per year, a standard sales tax license is required.
Due Dates
Returns must be postmarked on or before the 20th day of the month following the reporting period. If the 20th day falls on a weekend or holiday, the due date is the next business day. For specific dates, please see our Tax Due Dates Calendar.
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Annual - January 20
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EFT - 20th day of month following reporting period
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Monthly - 20th day of month following reporting period
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Quarterly:
January - March: due April 20
April - June: due July 20
July - September: due October 20
October - December: due January 20
Failure to File
Late filings and payments are subject to "Failure-to-File/Failure-to-Pay" penalties of up to 20 percent.