Sales Tax Guidance Publications
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 2: Sales Tax Exempt Status for Charitable Organizations: Application Requirements
- Sales 4: Taxable and Tax Exempt Sales of Food and Related Items
- Sales 6: Contractors and Retailer-Contractors -- Definitions and Sales Tax Requirements
- 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 57: Sales and Use Tax Applicable to Gasoline and Special Fuels
- Sales 59: Vending Machines
- Sales 60: Sales Tax Exemptions for Coins and Precious Metal Bullion
- Sales 61: Telephone Charges by Hotels/Motels
- 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 72: Sales 72: Sales Taxability of Tips and Gratuities (under review)
- 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 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