DR 0100 (11/10/22) 
                                        COLORADO DEPARTMENT OF REVENUE Colorado Retail 
                                        Denver CO 80261-0013 
*DO*NOT*SEND*                           Tax.Colorado.gov               Sales Tax Return

General Information                                              • XML Filing – Retailers may file returns electronically 
Retailers must file a sales tax return for every filing period,    in an XML (Extensible Markup Language) format using 
even if the retailer made no sales during the period               any of the approved software options listed online at 
and no tax is due. Typically, returns must be filed on a           Tax.Colorado.gov/software-developers-sales-tax. 
monthy, quarterly, or annual basis. See Part 7: Filing and         Retailers do not need to obtain any special approval 
Remittance in the Colorado Sales Tax Guide for additional          from the Department to file using an approved 
information regarding filing frequency.                            software option.
A separate return must be filed for each business site or        • Spreadsheet Filing – Retailers may file 
location at which a retailer makes sales. If a retailer fails      electronically using an approved Microsoft Excel 
to file a return for any filing period, the Department will        spreadsheet. Each retailer must obtain approval from 
estimate the tax due and issue to the retailer a written           the Department before filing returns with an Excel 
notice of the estimated tax due. The Department may                spreadsheet. Information can be found online at  
deactivate the sales tax account of a retailer who fails to file   Tax.Colorado.gov/sales-tax-spreadsheet-filing.
returns for successive filing periods.                           Payment Information
Electronic Filing Information                                    The Department offers retailers several payment options for 
The Department offers multiple electronic filing options that    remitting sales taxes.
retailers may use as an alternative to filing paper returns.     Electronic Payments
• Revenue Online – Retailers must first create a                 Regardless of whether they file electronically or with a 
  Revenue Online account to file returns through                 paper return, retailers can remit payment electronically 
  Revenue Online. Retailers who file returns                     using one of the following payment methods. Retailers who 
  through Revenue Online must file separate                      remit electronic payments should check the appropriate box 
  returns for each of the retailer’s business sites or           on line 18 of the return to indicate their electronic payment. 
  locations. Revenue Online can be accessed at                   • EFT Payment – Retailers can remit payment by 
  Colorado.gov/RevenueOnline.                                      electronic funds transfer (EFT) via either ACH debit 
• Sales & Use Tax System (SUTS) – This portal                      or ACH credit. There is no processing fee for EFT 
  allow retailers to file retail sales tax returns for             payments. Retailers must register prior to making 
  state, state-collected, and participating home-rule              payments via EFT and will not be able to make 
  self-collecting taxation jurisdictions (tax.colorado.            payments via EFT until 24-48 hours after registering. 
  gov/SUTS-Jurisdictions) in one place. Retailers                  See Electronic Funds Transferred (EFT) Program 
  must first create a SUTS user ID and connect                     For Tax Payments (DR 5782) and Electronic Funds 
  their Colorado Sales Tax account within the SUTS                 Transfer (EFT) Account Setup For Tax Payments (DR 
  platform in order to file and pay sales tax through              5785) for additional information.
  SUTS. The SUTS portal can be accessed at                       • Direct Debit – Retailers can remit payment electronically 
  Tax.Colorado.gov/SUTS.                                           by direct debit online at Colorado.gov/RevenueOnline   . 

                                      DR 0100 (11/10/22) 
                                      COLORADO DEPARTMENT OF REVENUE 
                                      Denver CO 80261-0013 
*DO*NOT*SEND*                         Tax.Colorado.gov

  Retailers must be logged into their Revenue Online            Additional Resources
  account to make direct debit payments. There is no            Additional sales tax guidance and filing information can be 
  processing fee for direct debit payments.                     found online at Tax.Colorado.gov. These resources include:
• Credit Card and E-Check – Retailers can remit                 •  Colorado Sales Tax Guide
  payment electronically by credit card or electronic           •  Sales tax classes and videos available online at 
  check online at Colorado.gov/RevenueOnline. A                 Tax.Colorado.gov/education.
  processing fee is charged for any payments remitted           •  The Customer Contact Center, which can be 
  by credit card or electronic check.                           contacted at (303) 238-7378.
Paper Check
                                                                Form Instructions
Regardless of whether they file electronically or with a        In preparing a sales tax return, a retailer must include 
paper return, retailers can remit payment with a paper          its identifying information (such as name and account 
check. Retailers should write “Sales Tax,” the account          number), the filing period and due date, and information 
number, and the filing period on any paper check remitted       about sales and exemptions in order to calculate the tax 
to pay sales tax to ensure proper crediting of their account.   due. Specific instructions for preparing sales tax returns 
• Paper Return – Retailers who file a paper return              appear below and on the following pages.
  can mail a paper check with the return to pay the tax 
  reported on the return.                                       SSN and FEIN
• Electronic Filing Through Revenue Online – A                  Retailers must provide a valid identification number, 
  retailer who files electronically through Revenue             issued by the federal government, when filing a sales 
  Online can remit payment by paper check. Once the             tax return. If the retailer is a corporation, partnership, 
  electronic return has been submitted, the retailer can        or other legal entity, this will generally be a Federal 
  select “Payment Coupon” for the payment option to             Employer Identification Number (FEIN). If the retailer is a 
  print a payment processing document to send along             sole proprietorship, a Social Security number (SSN) will 
  with their paper check.                                       generally be used instead.
Physical And Non-Physical Sites                                 Colorado Account Number
A retailer is required to obtain a sales tax license and        Retailers must enter their Colorado account number on each 
file separate sales tax returns for each separate place of      return, including both their eight-digit account number and 
business at which the retailer makes sales (a “physical         the four-digit site/location number (for example: 12345678-
site”). Additionally, if a retailer delivers taxable goods or   0001). If a retailer makes sales at different locations, the 
services to a purchaser at any location other than the          retailer must file a separate return for each location. Returns 
retailer’s place of business, the retailer must register with   must also be filed for each location jurisdiction code area into 
the Department a “non-physical site” for each location          which the retailer makes deliveries during the tax period. The 
jurisdiction code into which goods or services are delivered    eight-digit account number will be the same for each location 
(see Department publication Location/Jurisdiction Codes         or site, but the four-digit site/location number will be unique 
for Sales Tax Filing (DR 0800) for information about            for each location or site.
location jurisdiction codes). A “non-physical site” is required If you have applied for your license, but do not have your 
for deliveries even if the retailer has a physical site within  account number, please contact the Customer Contact 
the same location jurisdiction code.  A separate return must    Center at (303) 238-7378 for assistance.
be filed for each physical site and each non-physical site.     Period
                                                                Retailers must indicate the filing period for each return. 
Filing A Paper Return
                                                                The filing period is defined by the first and last months 
Retailers electing to file a paper return must sign, date, and 
                                                                in the filing period and entered in a MM/YY-MM/YY 
mail the return, along with their payment, if applicable, to:
                                                                format. For example:
  Colorado Department of Revenue                                •  For a monthly return for January 2020, the filing 
  Denver CO 80261-0013                                          period would be 01/20-01/20.
Retailers are required to keep and preserve for a period of     •  For a quarterly return for the first quarter (Jan. 
three years all books, accounts, and records necessary to       through March) of 2020, the filing period would be 
determine the correct amount of tax.                            01/20-03/20.
                                                                •  For an annual return filed for 2020, the filing period 
Items Removed From Inventory                                    would be 01/20-12/20.
Any tangible personal property a retailer purchased for 
resale, but subsequently removed from inventory for             Location Juris Code
the retailer’s own use, is subject to consumer use tax. A       Retailers must enter the six-digit location jurisdiction (juris) 
Consumer Use Tax Return (DR 0252) is required to report         code to identify the site/location of sales reported on the 
and remit any consumer use tax a retailer owes.                 return. For physical site/locations, the code appears on the 
                                                                retailer’s Sales Tax License under 'Liability Information.' 

                                                         DR 0100 (11/10/22) 
                                                         COLORADO DEPARTMENT OF REVENUE 
                                                         Denver CO 80261-0013 
*DO*NOT*SEND*                                            Tax.Colorado.gov

A complete listing of location juris codes can be found in                          County/MTS and City/LID columns, respectively.
Department publication Location/Jurisdiction Codes for                        •     County/MTS – County and Mass Transportation 
Sales Tax Filing (DR 0800).                                                         Systems (MTS) sales taxes administered by the 
                                                                                    Department are reported in the County/MTS column.
Due Date
Retailers must enter the due date for the return. Returns                     •     City/LID – City and Local Improvement Districts (LID) 
are due the 20th day of the month following the close of                            sales taxes administered by the Department are 
the filing period. If the 20th is a Saturday, Sunday, or legal                      reported in the City/LID column. 
holiday, the return is due the next business day.                             Many home-rule cities in Colorado administer their own 
Monthly Returns: due the 20th day of the month following                      sales taxes. Sales taxes for these self-collected home-
the reporting month.                                                          rule cities cannot be reported and remitted with the DR 
Quarterly Returns:                                                            0100. Retailers must report such taxes directly to the 
          1st quarter (January – March): due April 20                         applicable city.
          2nd quarter (April – June): due July 20                             See Department publication Colorado Sales/Use Tax Rates 
          3rd quarter (July – September): due October 20                      (DR 1002) for tax rates, service fee rates, and exemption 
          4th quarter (October – December): due January 20                    information for state and state-administered sales taxes. 
Annual Returns: (January – December): due January 20                          This publication also contains a list of self-administered 
                                                                              home-rule cities.
Amended Returns
If a retailer is filing a return to amend a previously filed                  Avoiding Common Filing Errors
return, the retailer must mark the applicable box to indicate                 You can avoid several common errors by reviewing your 
that the return is an amended return. A separate amended                      return before filing it to verify that: 
return must be filed for each filing period and for each site/                •  You completed all applicable lines of the return. 
location. The amended return replaces the original return                     •  You completed all five pages of the return, including 
in its entirety and must report the full corrected amounts,                         Schedule A and Schedule B for all 10 columns, to 
rather than merely the changes in the amount of sales or                            include all the special districts. You must complete 
tax due. If the amended return reduces the amount of tax                            and submit all five pages when filing your return, 
reported on the original return, the retailer must file a Claim                     even if you have no deductions or exemptions to 
for Refund (DR 0137) along with the amended return to                               report on Schedule A or Schedule B.
request a refund of the overpayment. If the amended return                    •  You used the correct version of the form, 
is filed after the due date and reports an increase in the                          depending on the filing period. There are different 
amount of tax due, penalties and interest will apply.                               versions of the sales tax return for each year 2016 
                                                                                    through 2022.
State and State-Collected Local Sales Taxes
The Colorado Retail Sales Tax Return (DR 0100) is used                        •  You entered your account number and site number 
to report not only Colorado sales tax, but also sales taxes                         correctly on your return. 
administered by the Colorado Department of Revenue for                        •  You used the correct tax rate for each jurisdiction 
various cities, counties, and special districts in the state. The                   reported on your return. See  
sales taxes for different local jurisdictions are calculated and                    Tax.Colorado.gov/how-to-look-up-sales-use-tax-rates 
reported in separate columns of the DR 0100. Local sales                            for information about state and local tax rates. 
taxes reported on the DR 0100 include:                                        Additional information about common filing errors can be found 
        • RTA – Sales taxes for the Regional Transportation                   online at Tax.Colorado.gov/sales-tax-filing-information.
          Authority (RTA) are reported in the RTA column of the 
                                                                              Specific Line Instructions
          DR 0100.                                                            Retailers must complete all applicable lines, including 
        • RTD/CD – Sales taxes for the Regional                               lines 1, 2, 3, 4, 14, and 18, entering 0 (zero), if applicable. 
          Transportation District (RTD) and the Scientific and                Retailers must also include Schedules A and B for 
          Cultural Facilities District (CD) are reported in the               each site/location.
          RTD/CD column of the DR 0100.
        • Special District – Special district sales taxes are                 Line 1. Gross sales of goods and services for this site/
          reported in their specific columns and labeled as:                  location only
          HSD, MDT, MHA, PSI and ECD. The special districts                   Enter the gross sales of goods and services made during 
          are Health Services District (HSD), Metropolitan                    the filing period. Include only sales sourced pursuant to 
          District Tax (MDT), Multi-Jurisdictional Housing                    state law to the site/location indicated on the return. See 
          Authority (MHA), Public Safety Improvements (PSI)                   Part 7: Retail Sales in the Colorado Sales Tax Guide for 
          and Early Childhood Development (ECD).  Sales                       additional information regarding sourcing. 
          taxes for Mass Transportation Systems (MTS) and                     Do not include on a return for any physical site any sales 
          Local Improvement Districts (LID) are not reported                  delivered to the purchaser and sourced for sales tax 
          in their own column, but are instead reported in the                purposes to another location. For non-physical sites, 

                                          DR 0100 (11/10/22) 
                                          COLORADO DEPARTMENT OF REVENUE 
                                          Denver CO 80261-0013 
*DO*NOT*SEND*                             Tax.Colorado.gov

include all sales delivered and sourced to the location              City, County and Special District Service Fee Rates
jurisdiction code associated with the non-physical site.
Include all sales of goods and services, whether taxable or          Service Fee  Service fee rates for each city, county, and special district can be found 
                                                                     Rates     in Department publication Colorado Sales/Use Tax Rates (DR 1002).
not, and the collection during the filing period of any bad 
debts deducted on a return filed for a previous filing period.       Multiple Location Filers:
Line 6. Tax rate                                                     Have it calculated for you by filing returns using 
Enter the applicable state, city, county, and/or special             Revenue Online. Revenue Online can be accessed at 
district tax rate in each column of the return. The Colorado         Colorado.gov/RevenueOnline.
state sales tax rate is 2.9%. The sales tax rates for each                                     OR
city, county, and special district can be found in Department 
                                                                                               State Service Fee
publication Colorado Sales/Use Tax Rates (DR 1002) or 
                                                                     Service Fee Limits:
online at Colorado.gov/RevenueOnline.                                • The total Colorado state service fee for all sites/locations combined is limited to 
                                                                     $1,000.00.
Line 8. Excess tax collected                                         • If the Net Taxable Sales (line 5) for all sites/locations combined are greater than 
Enter any tax collected in excess of the tax due as                  $100,000, the state service fee rate is 4.0%. 
                                                                     • If the Net Taxable Sales (line 5) for all sites/locations combined are greater than 
computed on line 7. For example, if the retailer collected           $1,000,000, the state service fee is not allowed.
$50 of county sales tax during the filing period, but only $45 
of tax is calculated in the County/MTS column of the return,         Step 1 For each location, calculate the amount on line 9 by the rate on line 10. 
                                                                            This amount will be entered on the DR 0100 form for each site/location.
the excess $5 of tax collected must be reported on this line. 
                                                                            Complete the State Service Fee Worksheet (Form DR 0103) to 
Line 10 and 11. Service Fee Rate and Service Fee                            calculate the addback amount due with your return based on the above 
Returns and payments made after the due date are not                        service fee limits.
eligible for a service fee. Information on Amended returns is        Step 2 Do not enter the amount calculated on Form DR 0103 on the DR 0100. 
                                                                            The sum of the balances entered on line 18 of DR 0100 for all sites/
listed later in the instructions. Retailer’s paying and filing a            locations and the service fee add back amount calculated on Form 
timely return, may be eligible for a service fee. To determine              DR 0103 will be added together.
if the business is eligible, review the guidance below based 
on the number of locations.                                          City, County and Special District Service Fee Rates
                                                                                               Service fee rates for each city, county, and special 
Single Location Filers:                                              Service Fee Rates         district can be found in Department publication 
Have it calculated for you by filing returns using                                             Colorado Sales/Use Tax Rates (DR 1002).
Revenue Online. Revenue Online can be accessed at                    Amended Returns:
Colorado.gov/RevenueOnline.
                                                                     If the return is an amended return and the tax 
                            OR
                                                                     reported on the original return was not paid by the 
The service fee is calculated by multiplying the amount on           due date for the return, the allowable service fee on 
line 9 by the rate on line 10.                                       the amended return is $0.
To determine the allowable state service fee and 
rate review the amount listed on Line 9 and review                   If the tax reported on the original return was paid 
the table below.                                                     by the due date and the amended return reports 
                                                                     an increase of the tax due, the allowable service 
•  If the Net Taxable Sales (Line 5) are $100,000.00 or              fee on the amended return is equal to the service 
less, multiply Line 9 by 5.3%.                                       fee allowed on the original return. Enter on line 
•  If the Net Taxable Sales (Line 5) are $100,001.00-                11 of the amended return the service fee allowed 
$1,000,000.00, multiply line 9 by 4.0%. Enter the                    on the original return. No additional service fee 
result or $1,000.00, whichever is smaller. The                       is allowed for the additional tax reported on the 
maximum allowed service fee is $1,000.00                             amended return.
•  If the Net Taxable Sales (Line 5) are greater than 
                                                                     If the tax reported on the original return was paid 
$1,000,000.00, enter $0.00 you are not eligible to 
                                                                     by the due date and the amended return reports 
retain the state service fee.
                                                                     a decrease of the tax due, enter on line 11 the 
                        State Service Fee                            amount calculated by multiplying the amount on 
Net Taxable Sales       Service Fee Rate Maximum Service Fee Allowed line 9 of the amended return by the service fee 
                                                                     rate on line 10.
$100,000 or less        5.3%              N/A
$100,001 - $1,000,000   4.0%              $1,000
Greater than $1,000,000 0.0%              $0.00

                                       DR 0100 (11/10/22) 
                                       COLORADO DEPARTMENT OF REVENUE 
                                       Denver CO 80261-0013 
*DO*NOT*SEND*                          Tax.Colorado.gov

Line 13. Credit for tax previously paid
If a retailer overpaid tax on any previously filed return 
for a different filing period, the retailer may claim a credit 
against tax calculated on the current return for such 
prior overpayment. Credit may be claimed only for tax 
overpayments for the same site/location and the same 
state or local jurisdiction.
Do not use this line for any of the scenarios below:
•  Duplicate payments
•  An amended return has been filed
•  The Department adjusted the tax for the prior filing 
period. 
•  It is barred by statute of limitations (See Colorado Sales 
Tax Guide)
Line 15. Penalty
If any retailer does not, by the applicable due date, file a 
return, pay the tax due, or correctly account for tax due, 
the retailer will owe a penalty. The penalty is 10% of the 
tax plus 0.5% of the tax for each month the tax remains 
unpaid, not to exceed a total of 18%.  The minimum 
penalty amount is $15.
Line 16. Interest
If the tax is not paid by the applicable due date, the retailer 
will owe interest calculated from the due date until the date 
the tax is paid. See FYI General 11 for interest rates and 
information about interest calculation.
Line 18. Balance Due
The total amount on line 18 should include the totals from 
lines 17 of all 10 columns; of which are divided into sets of 
5 showing separately on pages 2 and 3.
Schedule A and Schedule B
Schedule A and Schedule B are used to report various 
deductions and exemptions. Any amounts entered on 
lines 2 or 4 of the return may be disallowed if Schedules 
A and B for each site/location are not completed and 
included with the return. In general, Schedule A includes 
deductions and exemptions that are not optional for 
state-administered local jurisdictions and Schedule B 
includes exemptions that are optional for local jurisdictions. 
See the Supplemental Instructions available online at 
Tax.Colorado.gov/sales-tax-filing-information for guidance 
regarding specific deductions and exemptions.

                                                             DR 0100 (11/10/22) 
                                                             COLORADO DEPARTMENT OF REVENUE 
                                                             Denver CO 80261-0013 
*220100==19999*                                              Tax.Colorado.gov

                                       Colorado Retail Sales Tax Return
Signature (Signed under penalty of perjury in the second degree).                                  Date (MM/DD/YY)

SSN 1                                           SSN 2                                   FEIN

Last Name or Business Name                                                   First Name

Address                                                           City            State ZIP        Phone

Colorado Account Number (XXXXXXXX-XXXX)         Period (MM/YY-MM/YY)   Location Juris Code (Refer to form DR 0800) Due Date (MM/DD/YY)
                                                             –

Mark here if this is an Amended Return                                                                             0021-104
                                                                                                       (1-1)

1. Gross sales of goods and services for this site/location only 
                                                                                                       (2-1)

2. Total from line 13 of Schedule A                                                                 

                                       State                 RTD/CD                 RTA     County/MTS                   City/LID
3. Subtract line 2 from line 1  (3-1)                 (3-2)                  (3-3)          (3-4)                  (3-5)
   and enter the result in each 
   applicable column 
                                (4-1)                 (4-2)                  (4-3)          (4-4)                  (4-5)
4. Total from line 12 of 
   Schedule B (page 4) 
5. Net taxable sales: 
   Subtract line 4 from line 3 
6. Tax rate
7. Tax on net taxable sales: 
   Multiply line 5 by line 6 
                                (8-1)                 (8-2)                  (8-3)          (8-4)                  (8-5)

8. Excess tax collected 

9. Add lines 7 and 8

10. Service fee rate
                                (11-1)                (11-2)                 (11-3)         (11-4)                 (11-5)
11. Service fee: Multiply  
     line 9 by line 10 
12. Net tax due: Subtract  
     line 11 from line 9
                               (13-1)                 (13-2)                 (13-3)         (13-4)                 (13-5)
13. Credit for tax previously  
     paid 

                             Attention: Continue through page 5 to complete your return.
                                                                       Page 1

                                                                          DR 0100 (11/10/22) 
                                                                          COLORADO DEPARTMENT OF REVENUE 
                                                                          Denver CO 80261-0013 
*220100==29999*                                                           Tax.Colorado.gov
 Colorado Account Number (XXXXXXXX-XXXX)     Period (MM/YY-MM/YY)                   Name
                                                                          –

                                       State                          RTD/CD                          RTA  County/MTS                 City/LID
                                (14-1)                         (14-2)                     (14-3)          (14-4)                (14-5)
14.   Subtract line 13 from 
    line 12 
                                (15-1)                         (15-2)                     (15-3)          (15-4)                (15-5)

15. Penalty 
                                (16-1)                         (16-2)                     (16-3)          (16-4)                (16-5)

16. Interest 

17. Add lines 14, 15, and 16
The State may convert your check to a one-time electronic banking transaction.      18.  Balance due: Add 
State. If converted, your check will not be returned. If your check is rejected due 
Your bank account may be debited as early as the same day received by the           amounts from line 17  Paid by EFT
to insufficient or uncollected funds, the Department of Revenue may collect the     in each column from 
payment amount directly from your bank account electronically.                      pages 2 and 3.                   (355) $
 Special Districts
                                                                                                                           (1-1)

1.  
                                                                                                                           (2-1)

2.  

                                       HSD                                MDT                         MHA         PSI                 ECD
3. Subtract line 2 from line 1  (3-6)                          (3-7)                      (3-8)           (3-9)                 (3-0)
   and enter the result in each 
   applicable column 
4. Total from line 12 of        (4-6)                          (4-7)                      (4-8)           (4-9)                 (4-0)
   Schedule B- Special 
   Districts (page 5) 
5. Net taxable sales: 
   Subtract line 4 from line 3 
6. Tax rate
7. Tax on net taxable sales: 
   Multiply line 5 by line 6 
                                (8-6)                          (8-7)                      (8-8)           (8-9)                 (8-0)

8. Excess tax collected 

9. Add lines 7 and 8

10. Service fee rate
                                (11-6)                         (11-7)                     (11-8)          (11-9)                (11-0)
11.  Service fee: Multiply  
    line 9 by line 10 
12.  Net tax due: Subtract  
    line 11 from line 9
                                (13-6)                         (13-7)                     (13-8)          (13-9)                (13-0)
13.   Credit for tax previously 
    paid 

                                                                                    Page 2

                                               DR 0100 (11/10/22) 
                                               COLORADO DEPARTMENT OF REVENUE 
                                               Denver CO 80261-0013 
*220100==39999*                                Tax.Colorado.gov
Colorado Account Number (XXXXXXXX-XXXX) Period (MM/YY-MM/YY) Name
                                               –

                                   HSD            MDT                 MHA            PSI                   ECD
                            (14-6)      (14-7)                 (14-8)         (14-9)                 (14-0)
14.   Subtract line 13 from 
    line 12 
                            (15-6)      (15-7)                 (15-8)         (15-9)                 (15-0)

15.  Penalty 
                            (16-6)      (16-7)                 (16-8)         (16-9)                 (16-0)

16. Interest 

17. Add lines 14, 15 and 16
Schedule A (see instructions)
This schedule is required if any amount is entered on line 2 of Form DR 0100.
                                                                                               (A1-1)

1.  Wholesale sales, including wholesale sales of ingredients and component parts
                                                                                               (A2-1)

2.  Sales made to nonresidents or sourced to locations outside of Colorado
                                                                                               (A3-1)

3.  Sales of nontaxable services
                                                                                               (A4-1)

4.  Sales to exempt entities and organizations
                                                                                               (A5-1)

5.  Sales of gasoline, dyed diesel, and other exempt fuels
                                                                                               (A6-1)

6.  Sales of exempt drugs and medical devices
                                                                                               (A7-1)

7.  Fair market value of property received in exchange and held for resale
                                                                                               (A8-1)
8.  Bad debts charged-off, returned goods, trade discounts and allowances where tax was paid 
    (cash discounts are not allowed)
                                                                                               (A9-1)
9.  Cost of exempt utilities upon which tax was previously paid (restaurants must complete and 
    attach Form DR 1465)
                                                                                               (A10-1)

10. Exempt agricultural sales, not including farm and dairy equipment
                                                                                               (A11-1)

11. Sales of computer software that is not taxable

                                                      Page 3

                                                    DR 0100 (11/10/22) 
                                                    COLORADO DEPARTMENT OF REVENUE 
                                                    Denver CO 80261-0013 
*220100==49999*                                     Tax.Colorado.gov
Colorado Account Number (XXXXXXXX-XXXX)     Period (MM/YY-MM/YY) Name
                                                    –
                                                                                              (A12-1)

12. Other exempt sales (see instructions and identify type(s) of exemption(s) claimed below)
Type(s) of other exemption(s) claimed:

13.  Add lines 1 through 12. Enter the total on line 2 of Form DR 0100.
Schedule B (see instructions)
This schedule is required if any amount is entered on page 1, line 4 of Form DR 0100.
1.  Sales of food for                 State        RTD/CD                RTA       County/MTS        City/LID
    domestic home             (B1-1)        (B1-2)               (B1-3)      (B1-4)           (B1-5)
    consumption and food 
    sold through vending 
    machines
                              (B2-1)        (B2-2)               (B2-3)      (B2-4)           (B2-5)
2.  Sales of machinery and 
    machine tools
                              (B3-1)        (B3-2)               (B3-3)      (B3-4)           (B3-5)
3.  Sales of electricity and 
    fuel for residential use
                              (B4-1)        (B4-2)               (B4-3)      (B4-4)           (B4-5)
4.  Sales of farm and dairy 
    equipment
5.  Sales of medium and       (B5-1)        (B5-2)               (B5-3)      (B5-4)           (B5-5)
    heavy duty low-emitting 
    vehicles and associated 
    parts and power sources
6.  Exempt sales made         (B6-1)        (B6-2)               (B6-3)      (B6-4)           (B6-5)
    by schools, school 
    organizations, or 
    charitable organizations
                              (B7-1)        (B7-2)               (B7-3)      (B7-4)           (B7-5)

7.  Sales of cigarettes               N/A           N/A
                              (B8-1)        (B8-2)               (B8-3)      (B8-4)           (B8-5)
8.  Sales of renewable 
    energy components
                              (B9-1)        (B9-2)               (B9-3)      (B9-4)           (B9-5)
9.  Sales of property for 
    use in space flight
                              (B0-1)        (B0-2)               (B0-3)      (B0-4)           (B0-5)
10. Sales of retail  
      marijuana and retail  
      marijuana products                            N/A
11. Other exempt sales (see   (B11-1)       (B11-2)              (B11-3)          (B11-4)     (B11-5)
    instructions and identify 
    type(s) of exemption(s) 
    claimed below)
Type(s) of other exemption(s) claimed:

12. Add lines 1 through 11 of 
    each column. Enter the 
    total on line 4 of Form 
    DR 0100.

                                                          Page 4

                                                  DR 0100 (11/10/22) 
                                                  COLORADO DEPARTMENT OF REVENUE 
                                                  Denver CO 80261-0013 
*220100==59999*                                   Tax.Colorado.gov
Colorado Account Number (XXXXXXXX-XXXX)   Period (MM/YY-MM/YY) Name
                                                  –

Schedule B - Special Districts
This schedule is required if any amount is entered on page 2, line 4 - Special Districts, of the DR 0100.

1.  Sales of food for                 HSD         MDT                  MHA              PSI              ECD
    domestic home             (B1-6)      (B1-7)               (B1-8)      (B1-9)           (B1-0)
    consumption and food 
    sold through vending 
    machines
                              (B2-6)      (B2-7)               (B2-8)      (B2-9)           (B2-0)
2.  Sales of machinery and 
    machine tools
                              (B3-6)      (B3-7)               (B3-8)      (B3-9)           (B3-0)
3.  Sales of electricity and 
    fuel for residential use
                              (B4-6)      (B4-7)               (B4-8)      (B4-9)           (B4-0)
4.  Sales of farm and dairy 
    equipment
5.  Sales of medium and       (B5-6)      (B5-7)               (B5-8)      (B5-9)           (B5-0)
    heavy duty low-emitting 
    vehicles and associated 
    parts and power sources
6.  Exempt sales made         (B6-6)      (B6-7)               (B6-8)      (B6-9)           (B6-0)
    by schools, school 
    organizations, or 
    charitable organizations
                              (B7-6)      (B7-7)               (B7-8)      (B7-9)           (B7-0)

7.  Sales of cigarettes
                              (B8-6)      (B8-7)               (B8-8)      (B8-9)           (B8-0)
8.  Sales of renewable 
    energy components
                              (B9-6)      (B9-7)               (B9-8)      (B9-9)           (B9-0)
9.  Sales of property for 
    use in space flight
                              (B10-6)     (B10-7)              (B10-8)          (B10-9)     (B10-0)
10. Sales of retail 
    marijuana and retail 
    marijuana products
11. Other exempt sales (see   (B11-6)     (B11-7)              (B11-8)          (B11-9)     (B11-0)
    instructions and identify 
    type(s) of exemption(s) 
    claimed below)
Type(s) of other exemption(s) claimed:

12. Add lines 1 through 
    11 of each column. 
    Enter the total on line 
    4 of Form DR 0100 - 
    Special Districts.

                                                      Page 5