Retail Sales Tax Return (DR 0100) Changes
Paper forms will no longer be mailed to sales tax licensees. The return can be filed on in Revenue Online or a PDF version of the form can be downloaded from the website on the Sales & Use Tax Forms web page.
Service Fee Changes
Effective January 1, 2020, the state service fee increases from 3.33% to 4% and is capped at $1,000 per filing period at the account level.
If the combined Colorado state service fee calculated on all of the retailer’s sales tax returns for all sites/locations for the filing period exceeds $1,000, the retailer must complete the State Service Fee Worksheet (DR 0103). The worksheet is used to determine what amount, if any, the retailers must add to the total balance due calculated on the retailer’s returns.
Form DR 0100 Changes
Colorado Retail Sales Tax Return Line Items
- Line 2a. - Sales to licensed dealers has been moved to Schedule A, line 1.
- Lines 2a, 2b and 2c. have been removed. Line 2 is now used for all Deductions from Schedule A and modified to: Total from line 13 of Schedule A.
- Line 3a. - Sales out of taxing area has been moved to Schedule A, line 2.
- Line 3b. has been removed. Line 4 is now used for all Exemptions from Schedule B and modified to: Total from line 12 of Schedule B.
- Line 3c. Is now line 13 and modified to: Credit for tax previously paid.
- Line 10 - Tax on inventory usage has been removed. Any tangible personal property a retailer purchased for resale, but subsequently removed from inventory for the retailer’s own use, is subject to consumer use tax. A Consumer Use Tax Return (DR 0252) is required to report and remit any consumer use tax a retailer owes.
Deductions Schedule - Part A
- Sales to licensed dealers are now deducted on line 1 of Schedule A and modified to: Wholesale sales, including wholesale sales of ingredients and component parts.
- Sales out of taxing area are now deducted on line 2 of Schedule A and modified to: Sales made to nonresidents or sourced to locations outside of Colorado.
- New Deduction Schedule Line Item: Line 11. Sales of computer software that is not taxable.
Exemptions Schedule - Part B
- New Exemption Schedule Line Item: Line 10. Sales of retail marijuana and retail marijuana products.
- When dealerships sell to a customer who will register the vehicle in another taxing jurisdiction, the dealer will collect the tax in common with the customer, the dealer will then exempt the sales for the jurisdiction not in common on line 11 of Schedule B (other exemptions).