Sales & Use Tax | Pay
You complete your sales tax return and you owe tax.
Filing frequency is determined by the amount of sales tax collected monthly.
- $15 or less per month: sales tax returns may be filed annually
- Under $300 per month: sales tax returns may be filed quarterly
- $300 or more per month: sales tax returns must be filed monthly
- Businesses that pay more than $75,000 per year in state sales tax must pay by Electronic Funds Transfer (EFT).
- Wholesale businesses with a sales tax liability of $180 per year or less can file annually.
Online Payment in Revenue Online
If you are using Revenue Online to file your return, you may choose credit card or e-Check payment or you may register in advance for Electronic Funds Transfer (EFT). If you are registered for EFT, you will access it through Revenue Online.
Filing on Paper
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. Omitting this CAN could cause the account to be in a balance due situation and you will receive a Balance Due letter 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. Beginning with sales on January 1, 2018, the Colorado Department of Revenue (CDOR) will be requiring ALL Colorado sales tax licensees to report and pay sales tax to the penny, regardless of filing format.
Check or Money Order
If you owe money, you filed online, or with a tax software and want to pay by check or money order:
Make the check or money order payable to the Colorado Department of Revenue.
Write the Colorado Account Number (CAN) for the sales tax account on the check. Include the filing period dates and the words Sales Tax Return on the check.
Still Owe Tax After Filing
If you have a sales tax bill, you should use the payment voucher document that comes with the “Statement of Account.” The payment and voucher should be mailed to the address on the “Statement of Account.” Currently, the only method of paying tax bills is by check or money order with the voucher.