Sales Tax Filing Frequency & Due Dates

You must file a sales tax return every filing period, even if no sales are made and no tax has been collected. Failure to file will result in the Department filing a return on your behalf and estimating the amount to be billed. These estimated returns will be due and payable until an actual return is filed. If you no longer need your sales tax account (license), notify the Colorado Department of Revenue as soon as possible. 

Filing frequency is determined by the amount of sales tax collected monthly. 

  • $15 or less per month: Sales tax returns may be filed annually. Annual returns are due January 20.
  • Under $300 per month: Sales tax returns may be filed quarterly.
    • Due dates:
      • 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.

Note: If the 20th day falls on a weekend or holiday, the due date is the next business day.