DOR Taxation web site

Paper Filing

A multiple location filer may choose to file by paper. Below are some tips to help paper filers submit correct returns that will process through our system properly.

  • The department will send the DR 0100 forms to businesses, including the tax rates, for each location. All current multiple location filers who have not been approved to file using one of the electronic formats will receive DR 0100 returns for each of their locations until they are ready to file using an electronic method.  Forms contained in the mailing will be set up so that each location's tax rates will be on a separate DR 0100 form.  Please let the department know when you no longer need the DR 0100s mailed to you when you start using an e-file method. Contact us at
  •  Filing Gross Sales Properly on a DR 0100 Sales Tax Form.  Line 1. Gross Sales and Services are the gross sales for that particular branch/location. Do not use the gross sales figure from the entire business. The gross sales and the Line 2. A. and 2. B. deductions on a business location DR 0100 are specific to that location.
  • If you use the DR 0100 paper return from our Web site, please TRIM the coupon along the trim marks where the words “Detach form on this line” appear. There is a graphic of a pair of scissors at the start of the line. The trimmed document is process-ready and will ensure efficient processing.
  • DO NOT create your own version of the DR 0100 return.  Businesses must receive approval from the department's Forms Development Office to use forms they create.  Or you may download the DR 0100 from our Web site, which is a form created by our Forms Development Office.  A form must receive approval to ensure it can be processed through our systems.  If a form cannot be processed, the filing could be considered late.
  •  Contact Business Tax Accounting Services, Multiple Location Filer Unit, at with questions on paper filing.
  • Keep contact information current with the Department of Revenue.  Please be sure to notify us if there is a change in personnel, mailing addresses, phone numbers and most importantly, email address. We send communication and acknowledgements through email often. Please be sure we have the most up-to-date contact information.  Send your contact information to
  • Verify "Branch Numbers" early.  It’s recommended that you verify all of your branch numbers before you submit your return electronically. Verify branch numbers through our Retailers' Sales Tax Rates page. 
  • When not using a preprinted DR 0100, be sure to put the six-digit location/jurisdiction code (formerly known as the CO-CI code) on the form. The code format is six digits, for example, 01-0006.  Put the six-digit code on the far right side of the “Due Date” box, right above the “Period” box on the DR 0100.   An updated Location/Jurisdiction Codes for Sales Tax Filing (DR 0800) is available on the department Web site.
  • If a column on the DR 0100 return does not apply to a business location, put NA or Not Applicable on the TAX RATE line for that column.  The TAX RATE line is right under line 4 of the DR 0100.  DO NOT write 0.00 or leave it blank.  Zeros or leaving it blank will cause an error in our accounting system.
  • Line 11 of the DR 0100, “Total tax due” must have an amount in all applicable columns.