DOR Taxation web site

Sales

Sales Tax FYI Publications

The most recent versions of these FYIs are listed below. New versions will be added as they become available. FYIs are listed in numerical order. Where numbers are missing, the topic is obsolete and no longer applies.

 

 

Adobe All publications are in an Adobe PDF Format.

 

  • Sales 1: How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders    
  • Sales 2: Sales Tax Exempt Status for Charitable Organizations: Application Requirements   Updated
  • Sales 3: Out-of-State Sales Tax-Exempt Organizations Doing Business in Colorado 
  • Sales 4: Guidelines For Determining Sales Tax Rates For Taxable Food Items   
  • Sales 5: Sales Tax Information For Out-of-State Businesses  
  • Sales 6: Contractors and Retailer-Contractors -- Definitions and Sales Tax Requirements 
  • Sales 7: Computer Form Specifications: DR 0100 Retail Sales Tax Return  
  • Sales 8: Sales Tax Requirements for Small Home Businesses 
  • Sales 9: Sales Tax Licenses and Filing Requirements  
  • Sales 10: Sales Tax Exemption on Manufacturing Equipment  
  • Sales 11: Sales Taxes Due on Unit Rentals of Hotels, Motels, Bed-and-Breakfasts, Condominiums, & Time-Shares  Updated
  • Sales 12:  Advertising Agencies  
  • Sales 13:  Agricultural Producers  
  • Sales 14: Automotive Dealers, Vehicle Used in A Manner That Continues the Right to the Resale Exemption  
  • Sales 15:  Automotive Repairs  
  • Sales 16:  Broadcasting Stations and Other Media  
  • Sales 17:  Cemeteries  
  • Sales 18:  Contractors  
  • Sales 19:  Computer Software  
  • Sales 20:  Consigned Merchandise Sales  
  • Sales 21:  Containers  
  • Sales 22:  Coupons  
  • Sales 23:  Dental Laboratories and Dentists  
  • Sales 24:  Eating and Drinking Establishments  
  • Sales 25:  Fabricating, Producing and Processing  
  • Sales 26:  Federal Areas, Sales On   
  • Sales 28:  Financial Institutions  
  • Sales 29:  Transportation Charges  
  • Sales 30:  Gas and Electric Services  
  • Sales 31:  Gift Certificates  
  • Sales 32:  Gifts, Premiums and Prizes
  • Sales 33:  Hotels and Motels  
  • Sales 34:  Ice  
  • Sales 35:  Initial Use of Property  
  • Sales 36:  Insurance Companies  
  • Sales 37:  Janitorial Services  
  • Sales 39:  Linen Services  
  • Sales 40:  Maintenance and Decorating Services  
  • Sales 41:  Manufacturers and Prefabricators Acting as Contractors  
  • Sales 42:  Modular or Sectional Homes  
  • Sales 43:  Morticians  
  • Sales 44:  Newspapers, Magazines and Other Publications  
  • Sales 45:  Optical Sales and Services  
  • Sales 46: Photofinishers  
  • Sales 47:  Printers and Printing  
  • Sales 48:  Private Clubs  
  • Sales 49:  Ready-Mix Concrete  
  • Sales 50:  Repossessed Property  
  • Sales 51:  Sand and Gravel  
  • Sales 52:  Service Enterprises 
  • Sales 53:  Tools, Jigs, Dies, Patterns, Molds, Etc.  
  • Sales 54:  Upholsterers  
  • Sales 55:  Sales Tax Requirements for Flea Market and Swap Meet Operators 
  • Sales 56:  Sales Tax on Leases of Motor Vehicles and Other Tangible Personal Property  
  • Sales 57:  Sales and Use Tax Applicable to Gasoline and Special Fuels  
  • Sales 58:  Requirements for Sales Tax Remittance by Computer Spreadsheet For Multi-Location Companies  
  • Sales 59:  Vending Machines  
  • Sales 60:  Sales Tax Exemptions for Coins and Precious Metal Bullion  
  • Sales 61:  Telephone Charges by Hotels/Motels  
  • Sales 62:  Guidelines for Determining When to Collect State-Collected Local Sales Tax  
  • Sales 63:  Government Purchases Exemptions  
  • Sales 64:  Sales Tax Exemptions on Seeds, Plants and Trees  
  • Sales 65:  Sales Tax on Bingo Equipment  
  • Sales 66:  Sales Tax Exemption on Residential Energy Usage  
  • Sales 67:  Leased Departments Within Stores  
  • Sales 68:  Medical and Dental Supplies and Equipment  
  • Sales 69:  Enterprise Zone Exemption for Machinery and Machine Tools Used in Mining  
  • Sales 70:  Warranties and Maintenance Agreements  
  • Sales 71:  Sales Tax Exemption on Industrial Utility Usage  
  • Sales 72:  Sales Taxability of Tips and Gratuities  
  • Sales 73:  Cleanroom Equipment Exemption
  • Sales 74:  Sales Tax Filing and Changes in Account Status  
  • Sales 75:  Sales and Use Tax Exemption on Farm Equipment  
  • Sales 76:  Sales and Use Tax Exemption on Pesticides  
  • Sales 77:  Sales and Use Tax Exemption on Agricultural Compounds  
  • Sales 78: Direct Pay Permit for Colorado Sales Tax 
  • Sales 79:  Sales of Taxable Items Over the Internet  
  • Sales 80:  Telephone and Telecommunications  
  • Sales 81:  Photographers  
  • Sales 82:  Credit For Tax Paid to Another State
  • Sales 83:  Production of Energy from Renewable Energy Sources
  • Sales 84:  Sales Tax Exemption on Beetle Wood Products
  • Sales 85:  Sales Tax Exemption on Aircraft and Aircraft Parts
  • Sales 86:  Sales Tax Exemption on School Related Items
  • Sales 87 : Sales Tax Payments by Electronic Funds Transfer