Jump to navigation
Effective Dec. 1, 2018, the Colorado Department of Revenue will adopt new sales tax rules. The new rules state that sales tax must be collected and remitted based on the jurisdiction’s tax rate at the point of delivery for the taxable good when taxable goods are delivered to a Colorado address outside the retailer’s jurisdiction. This includes any applicable state-administered local and special district taxes. For example, if a retailer delivers taxable goods to a customer’s address, sales tax must now be collected at the rate effective for the customer’s address, not the taxes that are in common between the customer’s address and the seller’s location. For a complete list of location/jurisdiction codes for sales tax filing go here.
Sales where the customer purchases the taxable good at the seller’s place of business will continue to be taxed at the rate in effect for the retailer’s business location. More on the rule change.
DO NOT WAIT UNTIL THE LAST MINUTE TO ADD NON-PHYSICAL LOCATIONS
Processing of new sites may take longer than usual to process during peak hours.
To Create a Revenue Online Account
To create a Revenue Online logon:
1. Go to Colorado.gov/RevenueOnline.
2. Under “Sign Up,” click on “Create a Login ID.”
3. Follow the steps to create a Revenue Online Login. Use the letter ID on this letter at Step 3.
4. Once you have submitted your request, you will receive a confirmation email.
To add a non-physical location for the state-collected jurisdictions in Colorado you ship to:
1. Identify the jurisdictions you need to add. Refer to DR 0800.
2. Log into your Revenue Online Sales Tax account. Under “I Want To,” click on “Add Non-Physical Locations.”
3. Follow the steps to add non-physical locations to your sales tax account. (Need help? Watch this video walkthrough.)
4. Once you have completed your request, you will receive an email confirmation.
Filing by Paper
If you cannot file through Revenue Online or another electronic method, please download the Retail Sales Tax Return Form DR 0100. Do not use old versions of the form. We cannot process old or photocopied forms.
Payment is due by the 20th day of the month following the reporting period.
Electronic Funds Transfer
Businesses that pay more than $75,000 per year in state sales tax must pay by Electronic Funds Transfer (EFT). Any business can pay by EFT. You can set up EFT ACH debit or ACH credit through your account in Revenue Online. The EFT payment must be submitted by 4 p.m. Mountain Time on the due date.
Online Payment in Revenue Online
If you are using Revenue Online to file your return, you may choose to pay by credit card or e-Check.
Check or Money Order
To ensure your payment is posted to your tax account, you must include the eight-digit Colorado Account Number (CAN) assigned to your account by the Department on the check or money order sent with the tax return. Omitting the CAN on your payment could result in your payment not posting properly and you receiving a Balance Due letter (Notice of Deficiency) from the Department. Note: The Federal Employer Identification Number (FEIN) is not the same as the CAN and will not post the payment to your account.
If you owe money and filed online, or with a tax software and want to pay by check or money order:
These provider services have been certified by the Department as accurate. Taxpayers who use these certified databases will not be liable for sales and use tax otherwise owed to the State of Colorado and state-collected municipalities, counties and special districts if the database incorrectly designates the jurisdictions to which tax is owed on the sale, storage, use or consumption of taxable tangible personal property or services. This is the “hold harmless” provision in Colorado statute.
In order to be state-collected the jurisdiction must conform to a prescribed list of exemption elections and conform to the State's tax base. There may be local ordinance changes required or other conforming actions necessary before the self-collected jurisdiction can qualify for the Colorado Department of Revenue to administer, collect and audit as a state-collected jurisdiction.