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Sales Tax Basics
Need a Sales Tax License?
Colorado Business Express
or download the
CR 0100 application
. You may also want to download the
Points of Compliance Tool Kit
. Note: If you are an out-of-state business, you must use the CR 0100 application and see FYI Sales 5:
Sales Tax Information For Out-of-State Businesses
Got an Account. Now What?
After you get your sales tax account, the following links to online services, information, publications and forms will help you get started filing returns, making payments and monitoring your account.
A sales tax return must be filed, even when the amount of tax due is zero.
: Sign up to file your sales tax return and monitor your account. If you cannot file online, use the DR 0100 sales tax form. Warning: Filing on paper increases the chance of miscalculations which will result in billing notices.
"How to File the DR 0100 in Revenue Online" Video
Common Filing Errors
Electronic Funds Transfer (EFT)
Filing frequency is determined by the amount of sales tax collected monthly.
$15 or less per month:
Sales tax returns may be filed
. Annual returns are due January 20.
Under $300 per month
: Sales tax returns may be filed
Due dates are:
January - March: due April 20
April - June: due July 20
July - September: due October 20
October - December: due January 20
$300 or more per month
: sales tax returns must be filed monthly. Monthly returns are due the 20th day of month following reporting period.
Businesses that pay more than $75,000 per year in state sales tax must pay by
Electronic Funds Transfer (EFT)
EFT is due the 20th day of month following reporting period.
Wholesale businesses with a sales tax liability of $180 per year or less can file annually.
If the 20th day falls on a weekend or holiday, the due date is the next business day.If there are no taxable sales during a filing period, a zero (0) return must be filed.
Failure to file a required return will result in a nonfiler notice that is mailed approximately one month after the due date of the return, which is followed a month later by an estimated bill. The collection process will continue on this bill until the return is filed or the account is closed
Receive a Nonfiler Notice?
To resolve the notice, you can either:
File any missing tax return(s), even if you do not owe any money. Log onto
to file a return, including any zero returns, or submit a DR 0100 form. OR,
Close your sales tax license account with CDOR. Follow the instructions on the letter to close your business.
If you have already filed the return(s) for this period, log into your Revenue Online account to check the status of your return.
If the Revenue Online records show that your return has NOT been received by the CDOR, please send copies of the return(s) and any canceled check(s) and/or EFT confirmation(s) to the Department or by filing a protest and uploading attachments on
If the Revenue Online records show that your return HAS been received by the CDOR, please disregard this notification.
Learn More With CDOR
: Find a class at a location near you or see the information online.
For Local Sales Tax Rates, see
or the publication
Colorado Sales/Use Tax Rates
. Also watch our
How to Find Information on Colorado Sales & Use Tax Rates
Colorado Sales and Use Tax Reference Guide
: Hints and tips on maintaining your tax account.
Sales Tax Licenses and Filing Requirements
(Publication FYI Sales 9)
Sales to Other Sales Tax Account Holders and Exempt Organizations
(Publication FYI Sales 1)
Collecting Local Sales Tax
(Publication FYI Sales 62)
Other Agencies to Consult
Secretary of State's Checklist for New Businesses
Colorado Small Business Development Center
Colorado Department of Labor and Employment
Have Employees and Need a Withholding Account?
Withholding Account webpage