Sales & Use Tax Filing Tips

#1 - Use the Correct Version of the DR 0100

Do not use old versions of the DR 0100. For the correct version, see the Taxation website

#2 - Report Gross Sales Per Site Location

Do not put the same amount on line 1 for each location.
Each location has its own Gross Sales and Services amount.
For example: if you have 3 locations:

  •  Location 1: Gross Sales and Services = $1,000
  •  Location 2: Gross Sales and Services = $2,000
  •  Location 3: Gross Sales and Services = $3,000

Also, the amount of deductions and exemptions will only
apply for that particular location. 

#3 - Net Sales-Same Amounts in Every Column

Line 3 Net Sales should be the same in each applicable column for state-collected jurisdictions. 

#4 - Take the Service (Discount) Fee

A service fee (discount) is calculated on the DR 0100 for timely filed and paid returns and deducted from the Total Amount Owed. If you don’t fill in this line, the fee will be calculated on your behalf by the Department.

#5 - Enter Site Numbers on Returns

Each DR 0100 should have a site number listed (for example, 00000001-0010). This helps the Department identify and properly allocate local jurisdiction taxes that are paid with the return.

#6 - Don't Leave Lines Blank

Complete all applicable and required lines. If there is no amount for that line, enter 0. There must be amounts on lines 1, 3, 5, 7, 9, 12, 14, 17, and 18. 

#7 - Don't Use Line 10 for Consumer Use Tax

Consumer Use Tax must be paid by Colorado businesses on purchases that did not include Colorado sales tax. Any tangible personal property a retailer purchased for resale, but subsequently removed from inventory for the retailer’s own use, is subject to consumer use tax. A Consumer Use Tax Return (DR 0252) is required to report and remit any consumer use tax a retailer owes.