DOR Taxation web site

How to File

Once you set up a sales tax account with the Colorado Department of Revenue you should receive Colorado Sales Tax Returns (DR 0100) by mail. Reminder: A return must be filed for every period for which the account is open even if there is no tax due.

Assistance  


Filing Frequency
Filing frequency is determined by the amount of sales tax collected monthly. 

  • $15 or less per month: sales tax returns may be filed annually
  • Under $300 per month: sales tax returns may be filed quarterly
  • $300 or more per month: sales tax returns must be filed monthly
  • 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.

Due Dates
If the 20th day falls on a weekend or holiday, the due date is the next business day.

  • Annual - January 20
  • EFT - 20th day of month following reporting period
  • Monthly - 20th day of month following reporting period
  • 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.