FYI Publications - Sales Tax
What is happening with FYIs?
Over the next few years, the Department of Revenue will be publishing new and improved guidance in the form of general tax guides and supplements on specific tax topics. These new guides and supplements will replace the “FYI” publications previously issued by the Department. We will indicate on the Department’s website when an FYI has been discontinued and refer to the new publication which has replaced it.
Colorado Sales Tax Guide - Replaced the following FYI Sales: 1, 3, 5, 8, 9, 55, 58, 62, 70, 74, 79
Sales Tax Topics: Leases - Replaced FYI Sales 56
Sales Tax Topics: Computer Software - Replaced FYI Sales 89
- Sales 1: Discontinued, please see the Colorado Sales Tax Guide
- Sales 2: Sales Tax Exempt Status for Charitable Organizations: Application Requirements
- Sales 3: Discontinued, please see the Colorado Sales Tax Guide
- Sales 4: Taxable and Tax Exempt Sales of Food and Related Items
- Sales 5: Discontinued, please see the Colorado Sales Tax Guide
- Sales 6: Contractors and Retailer-Contractors -- Definitions and Sales Tax Requirements
- Sales 8: Discontinued, please see the Colorado Sales Tax Guide
- Sales 9: Discontinued, please see the Colorado Sales Tax Guide
- Sales 10: Machinery and Machine Tools Used in Manufacturing
- Sales 11: Sales Taxes Due on Unit Rentals of Hotels, Motels, Bed-and-Breakfasts, Condominiums, & Time-Shares
- Sales 55: Discontinued, please see the Colorado Sales Tax Guide
- Sales 56: Discontinued, please see Sales Tax Topics: Leases
- Sales 57: Sales and Use Tax Applicable to Gasoline and Special Fuels
- Sales 58: Discontinued, please see the Colorado Sales Tax Guide
- Sales 59: Vending Machines
- Sales 60: Sales Tax Exemptions for Coins and Precious Metal Bullion
- Sales 61: Telephone Charges by Hotels/Motels
- Sales 62: Discontinued, please see the Colorado Sales Tax Guide
- 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 70: Discontinued, please see the Colorado Sales Tax Guide
- Sales 72: Sales Taxability of Tips and Gratuities
- Sales 74: Discontinued, please see the Colorado Sales Tax Guide
- Sales 75: Farm Equipment Exemption
- Sales 76: Sales and Use Tax Exemption on Pesticides
- Sales 77: Sales and Use Tax Exemption on Agricultural Compounds (unavailable)
- Sales 78: Direct Pay Permit for Colorado Sales Tax
- Sales 79: Discontinued, please see the Colorado Sales Tax Guide
- Sales 80: Telephone and Telecommunications
- Sales 83: Components Used to Produce Energy from Renewable Sources or in Biogas Production Systems
- 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: Discontinued, please see forms DR 5782 and DR 5785
- Sales 88: Refund for Vehicles Used in Interstate Commerce
- Sales 89: Discontinued, please see Sales Tax Topics: Computer Software
- Sales 90: Discontinued, please see form DR 0137 for Seller's/Use Claims and DR 0137B for Buyer's Claims
- Sales 91: State Sales and Use Tax Exemption for Low-Emitting Heavy Vehicles
- Sales 93: Sales Tax on Marijuana
- Sales 94: Discontinued, please see form DR 0137C
- Sales 95: Sales/Use Tax Exemption for Affordable Housing Projects