Sales Tax | Deadline Extension Frequently Asked Questions
1. Where can I find additional information on this extension?
Everyone is encouraged to watch for updates, additional executive orders, and additional emergency rules pertaining to other tax types. The following web pages have more information on this extension and the Department's COVID-19 Updates:
- COVID-19 Updates web page
- Governor's Executive Order # D 2020-023
- CDOR Sales Tax Deadline Extension web page
- Sales Tax Deadline Extension Emergency Rulemaking web page and Emergency Rule 39-26-105-5
- Return Due Date Schedule Matrix web page
2. How long is the sales tax deadline extension?
One-month extension for filing and remittance of Colorado sales tax for March 2020, and the first quarter of 2020.
3. Do I need to do anything to participate in this extension?
No, there is nothing that you have to do to participate in this extension.
4. What is covered by this Executive Order and Emergency Rule?
This extension is for state and state-administered local sales taxes only. It does not apply to any other tax type or fee type even if such tax or fee is administered under the provisions of, or in the same manner as, the state sales tax.
5. Is any information available on home-rule, self-collected cities?
The Sales Tax Deadline Extension provided by the State of Colorado applies only to state-collected jurisdictions. The Colorado Department of Revenue does not provide any information about self-collected Home-rule jurisdictions. Please contact your self-collected Home-rule jurisdictions directly for information on any programs or extensions they are putting in place. Contact information for all Home-rule self-collecting jurisdictions is located in form DR 1002.
6. Does this apply to Monthly and Quarterly filers?
Yes. The extension applies to all sales tax filings with a due date of April 20, 2020. This includes Quarterly, Monthly, Seasonal, Casual, and Irregular frequency filers.
7. Does this affect filing my Special Districts, RTD, CD, City, or County Sales Tax?
The Sales Tax Deadline Extension provided by the State of Colorado applies to all state-administered and state-collected jurisdictions. Please contact your self-collected Home-rule jurisdictions directly for information on any programs or extensions they are putting in place. Contact information for all Home-rule self-collecting jurisdictions is located in form DR 1002.
8. Does the payment extension apply to any future periods as well?
This extension does not extend to any future periods at this time. The Colorado Department of Revenue is actively and continuously monitoring the situation. We recommend watching for additional updates as the situation progresses. The Department of Revenue has set up a Return Due Date Schedule page where you can quickly and easily check for updates.
9. Will this affect the way that I file my Sales Tax for future periods?
No, the return filings and due dates for future periods are not affected at this time.
10. Do I file the same way that I always file?
The only change to your sales tax filing will be if you are filing and paying after the original April 20, 2020 due date. If you are filing and paying after the April 20, 2020 due date you will calculate or retain the vendor fee calculated on line 11 of the DR 0100 sales tax return.
1. What is a Vendor Fee?
The vendor fee, also known as the service fee, is a percentage of the sales tax collected that a retailer is allowed to retain in order to cover the expenses incurred by collecting and remitting state sales tax. The vendor fee is currently 4% of the sales tax remitted and is capped at $1,000 per account per filing period.
2. Do I get to retain the Vendor Fee?
If the return and payment are filed on or before the original April 20, 2020 due date, then all state and state-administered vendor fees will be retained by the retailer. If the return and payment are filed after April 20, 2020, then the retailer will not retain any vendor fees for any state-administered and collected jurisdictions.
Penalties and Interest
1. Will I get charged penalties or interest?
No, you will not get charged penalties or interest, as long as, we receive your return and payment on or before May 20, 2020. If the return and payment are received within this time frame and penalty or interest is assessed on the account, please contact the Department of Revenue for a waiver of the imposed penalty and interest.
1. How do I request a payment plan or obtain information for an existing payment plan?
For information regarding sales tax payment plans, please contact Agent on Duty or your assigned Compliance Agent at 303-866-3711.