DOR Taxation web site

Refunds

Number Title and Description
GIL 07-021 Sales Tax Refunds for Completed Transactions
  Buyer purchased taxable property then asked retailer to rebill the purchase to a third-party.  Retailer is entitled to refund of sales tax for completed transactions only if retailer would have granted full refund to buyer even in absence of buyer's request to rebill transaction to a third-party.
GIL 08-015 Reporting Excess Sales Tax Paid
  Discussion of how to report on sales tax return excess tax collection.
PLR-11-005 Collecting and Reporting of Adjustment Payments
  Company collects and reports sales and use taxes as set forth in the Discussion section.
 GIL-13-002 Sales Tax Refunds When an Exemption Certificate Is Provided After the Sale
  The sales tax refund procedure outlined in the ruling, including the ninety day limitation on refunds by vendor, appears to be consistent with Colorado statutes.