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Supplemental Instructions for Form DR 0100 

These supplemental instructions are intended to assist           Pages  2  through  6  of  this  publication  list  various 
retailers  in  the  preparation  of  their Colorado  Retail      exemptions  and  deductions  reported  on  each  line  of 
Sales  Tax  Returns  (DR  0100)  and  the  supporting            Schedules A and B of the DR 0100. Pages 7 through 23 
Schedules  A  and  B,  upon  which  exemptions  and              provide  references  to  additional  information  about 
deductions are reported. Retailers have the burden of            each  of  these  exemptions,  including  the  statutory 
proof to demonstrate the proper exemption of any sale            authority  for  the  exemption  or  deduction,  any 
upon  which  the  retailer  did  not  collect  sales  tax  and   applicable  Department  regulation,  and  any  guidance 
must  report  exempt  sales  on  the  correct  line(s)  of       published by the Department. For exemptions that are 
Schedules A and B. See section 39-26-105(3)(a), C.R.S.,          not  mandatory  for  cities  and  counties,  the  statutory 
and  1  CCR  201-4,  Rule  39-26-105-3  for  additional          authority  for  the  option  and  the  letter  used  to 
information  regarding  the  documentation  of  exempt           represent  the  exemption  in  Department  publication 
sales.                                                           Colorado Sales/Use Tax Rates (DR 1002) are also listed. 
                                                                 Department  publications  can  be  found  online  at 
This   publication lists various exemptions and 
                                                                 Tax.Colorado.gov. 
deductions reported on each line of Schedules A and B 
of  the  DR  0100.  In  general,  Schedule  A  includes          The  information  in  this  publication  pertains  only  to 
exemptions  and  deductions  that  apply  to  all  state-        state  and  local  sales  taxes  administered  by  the 
administered local sales taxes and Schedule B includes           Colorado Department of Revenue and does not apply to 
exemptions  that  cities  and  counties  may  opt  into  for     any  local  sales  tax  imposed  and  administered  by  any 
their state-administered sales taxes. All Colorado sales         home-rule city in Colorado. 
tax  exemptions  also  apply  to  all  special  districts 
reported  in  either  the  RTD/CD  or  Special  District 
columns of the DR 0100. 

       Exemptions and deductions are often subject to specific requirements not described 
       in this publication. Nothing in this publication modifies or is intended to modify the 
       requirements of Colorado’s statutes and regulations. Taxpayers are encouraged to 
       consult their tax advisors for guidance regarding specific situations. 

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                                                                                             Revised February 2023 




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Supplemental Instructions for Form DR 0100  

                                                  Schedule A 

Line 1.    Wholesale sales, including wholesale sales of ingredients and component parts 

 Wholesale sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 23 

 Sales of pre-press preparation printing materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . page            18 

 Sales of ingredients and component parts to food manufacturers . . . . . . . . . . . . . . . . . . . . . . . . .  page 14 

 Sales of ingredients and component parts to manufacturers             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . page 14 

 Sales of electricity, coal, gas, and other specified fuels for use in specified industrial activities . . . .  page 10 

 Sales   of newsprint and printer's    ink for use by publishers of newspapers and commercial printers         . . . .  page                        17 

 Sales of containers and bags to be furnished free of charge by dining establishments . . . . . . . . . . . .  page 9 

 Sales of essential articles to be furnished free of charge by dining establishments. . . . . . . . . . . . . . page 10 

 Sales of tangible personal property to lessors who will collect sales tax on lease payments           . . . . . . . .  page 15 

 Sales of containers, labels, and furnished shipping cases for manufactured products       . . . . . . . . . . . . .  page 9 

Line 2.    Sales made to nonresidents or sourced to locations outside of Colorado 

 Sales sourced to the retailer's location in Colorado, but delivered to locations outside of Colorado . .                                  . .  page  21 

 Sales of motor vehicles to nonresidents for use outside of Colorado . . . . . . . . . . . . . . . . . . . . . . .  page 17 

 Sales of trucks and trailers for use exclusively outside of this state or in interstate commerce . . . . .  page 23                                  

Line 3.   Sales of nontaxable services 

 Sales of interstate telephone services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 14 

 Sales of nontaxable services . .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . page 21 

 Sales of internet access services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     . . .  page 14 

Line 4.   Sales to exempt entities and organizations 

 Sales made to schools, other than schools held or conducted for private or corporate profit   . . . . . . .  page                                21 

 Sales to the government of the United States,          Colorado,              or political subdivisions of the State of Colorado               . . .  page 13 

 Sales for affordable housing projects               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 7 

 Sales of construction and building materials to contractors for use in exempt construction projects . . . .  page 8 

 Sales to charitable organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 7 

Line 5.   Sales of gasoline, dyed diesel, and other exempt fuels 

 Sales of gasoline and special fuels subject to Colorado fuel tax . . . . . . . . . . . . . . . . . . . . . . . . . .  page 13 

 Sales of dyed diesel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 9 

 Sales of fuel for use in farm equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 12 

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Supplemental Instructions for Form DR 0100 

                                            Schedule A (continued) 

Line 6.   Sales of exempt drugs and medical devices 

 Sales of exempt drugs and medical devices         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page               9 

Line 7.   Fair market value of property received in exchange and held for resale 

 Fair market value of exchanged property to be sold in the usual course of business         . . . . . . . . . . . . .  page                              10 

Line 8.   Bad debts charged-off, returned goods, trade discounts and allowances where tax was paid  

 Worthless accounts actually charged off for income tax purposes . . . . . . . . . . . . . . . . . . . .         . . . . . page 23 

 Property returned for full refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   . . page 18                  

Line 9.   Cost of exempt utilities upon which tax was previously paid  

 Cost of exempt utilities upon which tax was previously paid . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 23                             

Line 10.  Exempt agricultural sales, not including farm and dairy equipment 

 Sales of agricultural compounds used in caring for livestock . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 7 

 Sales of semen for agricultural or ranching purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 21 

 Sales of spray adjuvants used in caring for livestock or in the production of agricultural commodities                                          . . . . page 22 

 Sales of pesticides for use in the production of agricultural and livestock products . . . . . . . . . .     . . .  page 18 

 Sales of fertilizer for use in the production of agricultural commodities . . . . . . . . . . . . . . .         . . . . .  page 11 

 Farm close-out sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               . . . . . . . .  page 11 

 Sales of livestock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     . . .  page 15 

 Sales of fish for stocking purposes     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page               11 

 Sales of feed for livestock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     . . .  page 11 

 Sales of seeds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 21 

 Sales of orchard trees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         . . . . .  page 17 

 Sales of straw and other bedding for livestock or poultry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 22 

Line 11.  Sales of computer software that is not taxable 

 Sales of tax-exempt computer software       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page                 8        

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Supplemental Instructions for Form DR 0100 

                                                   Schedule A (continued) 

Line 12.  Other exempt sales 

 Sales of newspapers and preprinted newspaper supplements . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 17 

 Meals provided by restaurants to their employees at no charge or at a reduced charge                 . . . . . . . . . . .  page 16 

 Rooms and accommodations rented to permanent residents for at least 30 consecutive days       . . . . . . .  page 20 

 Sales of refractory materials and carbon electrodes for use in manufacturing iron and steel for profit                                      . . . page 19

 Sales of inorganic chemicals used in the processing of vanadium-uranium ores . . . . . . . . . . . . . .   . .  page 14 

 Sales of precious metal bullion and coins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   . .  page 18 

 Waste tire fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 23 

 Sales of food purchased with SNAP or WIC               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . page 12 

 Sales of food for consumption by residents at retirement communities . . . . . . . . . . . . . . . . . .     . . .  page 12 

 Sales of railroad-related items, including locomotives, freight cars, and building materials . . . . . . .  page 19                                   

 Sales of qualifying aircraft and aircraft parts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         . . . . .  page 7 

 Sales of tangible personal property for temporary testing, modification, inspection, etc. in Colorado                                       . . . .  page 22

 Sales of component parts for use in manufacturing goods for donation to an exempt entity . . . . . .   . .  page 8 

 Sales of bingo-raffle equipment     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 7 

 Sales of medical marijuana to indigent patients . . . . . . . . . . . . . . . . . . . . . . . . . .                     . . . . . . . . . . .  page 16 

 Sales to tribal members             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 22 

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                                                                                                                               Revised February 2023 




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Supplemental Instructions for Form DR 0100 

                                                     Schedule B 

Line 1.   Sales of food for domestic home consumption and food sold through vending machines 

 Sales of food for domestic home consumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           . . . . . .  page 12 

 Sales of food by or through vending machines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 12 

Line 2.   Sales of machinery and machine tools 

 Sales of machinery and machine tools used in the processing of recovered materials                           . . . . . . . . . . . . .  page 15 

 Sales of machinery and machine tools used in manufacturing         . . . . . . . . . . . . . . . . . . . . . . . . . . . .  page 15 

 Sales of machinery and machine tools used in manufacturing solely and exclusively in an enterprise       zone . .                            .  page 15

Line 3.   Sales of electricity and fuel for residential use 

 Sales of electricity, coal, gas, and other specified fuels for residential use . . . . . . . . . . . . . . .     . . .  page 10                    

Line 4.   Sales of farm and dairy equipment 

 Sales of farm and dairy equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   . . . .  page 11             

 Sales of ear tags and electronic ID readers used by a farm operation to identify or track food animals . . .  page                                  10

Line 5.   Sales of medium and heavy duty low-emitting vehicles and associated parts and power sources 

 Sales of heavy-duty vehicles certified by the EPA as compliant with federal emissions standards .         . . . . . page 13

 Sales of motor vehicles w/10,000+ lbs. GVWR that run on CNG, LPG, LNG, hydrogen, or electricity . .   . .  page 16

Line 6.   Exempt sales made by schools, school organizations, or charitable organizations  

 Sales made by charitable organizations if net proceeds do not exceed $45,000 annually   . . . . . . . . . .  page 20 

 Sales made by PTAs or PTOs to raise funds for the benefit of a public school . . . . . . . . . . . . . . . . .  page 20                            

 Sales made by schools and school organizations to benefit a Colorado school . . . . . . . . . . . . . . . . .  page 20                             

Line 7.   Sales of cigarettes  

 Sales of cigarettes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 8 

Line 8.   Sales of renewable energy components  

 Sales of components used in the production of AC electricity from a renewable energy source . . . . . .  page 8                                    

Line 9.   Sales of property for use in space flight  

 Sales of property for use in space flight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           . . . . . .  page 19 

Line 10.  Sales of retail marijuana and retail marijuana products  

 Sales of retail marijuana and retail marijuana products subject to retail marijuana sales tax . . . . . .  page 19 

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Supplemental Instructions for Form DR 0100 

                                            Schedule B (continued) 

Line 11.  Other exempt sales  

 Sales of construction and building materials purchased with building permit . . . . . . . . . . . . . . . . . . page 8 

 Sales of diapers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 9 

 Sales of heat pump systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 13 

 Sales of heat pump water heaters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 13 

 Sales of incontinence products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 14 

 Sales of manufactured or modular homes (full or partial exemption)               . . . . . . . . . . . . . . . . . . . . . . . page 16 

 Sales of motor vehicles to be registered outside the city or county where purchased . . . . . .           . . . . . .  page 17 

 Sales of period products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . .  page 18     

 Sales of residential energy storage systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . . page 19           

 Sales of tiny homes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       . . . . page 22 

 Sales of wood and wood products from salvaged trees killed or infested by beetles . . . . . . .           . . . . . .  page 20 

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                                                                                                                        Revised February 2023 




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Supplemental Instructions for Form DR 0100 

Affordable housing projects 
 Reported on: Schedule A, line 4 
 Authorizing statute(s): § 39-26-704(1.5), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-704-2  
 Published guidance: FYI Sales 95: Sales/Use Tax Exemption for Affordable Housing Projects 
 Mandatory exemption from state-collected city and county sales taxes: Yes  

Agricultural compounds used in caring for livestock 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-102(19)(c), C.R.S. 
 Regulation(s): 1 CCR 201-5, Special Rule 2 
 Published guidance: Sales & Use Tax Topics: Agriculture  
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Aircraft and aircraft parts 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): §§ 39-26-711, -711.5, and -711.9, C.R.S. 
 Published guidance: Sales & Use Tax Topics: Aircraft 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Bingo-raffle equipment 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-720, C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-720 
 Published guidance: Sales & Use Tax Topics: Bingo-Raffle Equipment 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Charitable organizations 
 Reported on: Schedule A, line 4 
 Authorizing statute(s): §§ 39-26-718(1)(a) and -102(2.5), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-718 
 Published guidance: Sales & Use Tax Topics: Charitable Organizations 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

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Supplemental Instructions for Form DR 0100 

Cigarettes  NOT EXEMPT FROM STATE SALES TAX 
 Reported on: Schedule B, line 7 
 Authorizing statute(s): § 39-26-706(1)(c), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Component parts for use in manufacturing goods for donation to an exempt entity 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-713(1)(d), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Manufacturing 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Components used in the production of AC electricity from a renewable energy source 
 Reported on: Schedule B, line 8 
 Authorizing statute(s): § 39-26-724, C.R.S. 
 Published guidance: Sales & Use Tax Topics: Renewable Energy Components 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(J), C.R.S. 
 Exemption letter on Department publication DR 1002:   K 

Computer software that is not taxable 
 Reported on: Schedule A, line 11  
 Authorizing statute(s): § 39-26-102(15)(c), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Computer Software 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Construction and building materials sold to contractors for use in exempt construction projects 
 Reported on: Schedule A, line 4 
 Authorizing statute(s): § 39-26-708(1), C.R.S. 
 Regulation(s):   1 CCR 201-4, Rule 39-26-708-1 and -708-2 
 Published guidance: FYI Sales 6: Contractors and Retailer-Contractors 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Construction and building materials with building permit   CITY & COUNTY EXEMPTION ONLY 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 29-2-105(2), C.R.S. 
 Published guidance: FYI Sales 6: Contractors and Retailer-Contractors 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

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Supplemental Instructions for Form DR 0100 

Containers and bags to be furnished free of charge by dining establishments 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): § 39-26-707(1)(d), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-707 
 Published guidance: Sales & Use Tax Topics: Dining Establishments 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Containers, labels, and furnished shipping cases for manufactured products 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): § 39-26-102(20)(a), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-102(20) 
 Published guidance: Sales & Use Tax Topics: Manufacturing 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Diapers 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-717(2)(n), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Incontinence Products & Diapers 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(R), C.R.S. 
 Exemption letter on Department publication DR 1002:     S 

Drugs and medical devices 
 Reported on: Schedule A, line 6 
 Authorizing statute(s): § 39-26-717, C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-717 
 Published guidance: Sales & Use Tax Topics: Medical Exemptions 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Dyed diesel 
 Reported on: Schedule A, line 5 
 Authorizing statute(s): § 39-26-715(1)(a)(III), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

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Supplemental Instructions for Form DR 0100 

Ear tags and electronic ID readers used by a farm operation to identify or track food animals 
 Reported on: Schedule B, line 4 
 Authorizing statute(s): §§ 39-26-716(1)(d), -716(4)(e), and -716(4)(f), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Agriculture  
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(F), C.R.S. 
 Exemption letter on Department publication DR 1002:    E 

Electricity, coal, gas, and other specified fuels for residential use 
 Reported on: Schedule B, line 3 
 Authorizing statute(s): § 39-26-715(1)(a)(II), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(B), C.R.S.   
 Exemption letter on Department publication DR 1002:    C 

Electricity, coal, gas, and other specified fuels for use in specified industrial activities 
 Reported on: Schedule A, line 1   
 Authorizing statute(s): § 39-26-102(21)(a), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-102(21) and 1 CCR 201-5, Special Rule 19 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Essential articles to be furnished free of charge by dining establishments 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): § 39-26-707(1)(c), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-707 
 Published guidance: Sales & Use Tax Topics: Dining Establishments 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Exchanged property to be sold in the usual course of business 
 Reported on: Schedule A, line 7 
 Authorizing statute(s): §§ 39-26-102(5), -102(7), -104(1)(b), and -704(5), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rules 39-26-102(5), 39-26-102(7)(a), and 39-26-104-3 
 Published guidance: Colorado Sales Tax Guide - Part 3: Calculation of Tax and Sales & Use Tax Topics: Motor Vehicles 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

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Supplemental Instructions for Form DR 0100 

Farm close-out sales 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-716(4)(a) and -102(4), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-716 
 Published guidance: Sales & Use Tax Topics: Agriculture  
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Farm and dairy equipment 
 Reported on: Schedule B, line 4 
 Authorizing statute(s): § 39-26-716(1)(c), -716(1)(d), -716(4)(e), and -716(4)(f), C.R.S. 
 Regulation(s): 1 CCR 201-5, Special Rule 2 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:    § 29-2-105(1)(d)(I)(F), C.R.S. 
 Exemption letter on Department publication DR 1002:    E 

Fertilizer for use in the production of agricultural commodities 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-102(19)(e), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Feed for livestock 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-716(4)(b), C.R.S.  
 Regulation(s): 1 CCR 201-5, Special Rule 2 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Fish for stocking purposes 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-716(4)(a), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

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Supplemental Instructions for Form DR 0100 

Food for consumption by residents at retirement communities 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-707(1)(f), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Food for domestic home consumption 
 Reported on: Schedule B, line 1 
 Authorizing statute(s): §§ 39-26-707(1)(e) and -102(4.5), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-102(4.5) 
 Published guidance: FYI Sales 4: Taxable and Tax Exempt Sales of Food and Related Items 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:    § 29-2-105(1)(d)(I)(C), C.R.S. 
 Exemption letter on Department publication DR 1002:   A 

Food purchased with SNAP or WIC 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): §§ 39-26-707(1)(a), -707(1)(b), and -102(4.5), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-102(4.5) 
 Published guidance: FYI Sales 4: Taxable and Tax Exempt Sales of Food and Related Items 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Food sold by or through vending machines 
 Reported on: Schedule B, line 1  
 Authorizing statute(s): §§ 39-26-714(2) and -102(4.5), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-102(4.5) 
 Published guidance: FYI Sales 59: Vending Machines 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:    § 29-2-105(1)(d)(I)(D), C.R.S. 
 Exemption letter on Department publication DR 1002:   G 

Fuel for use in farm equipment 
 Reported on: Schedule A, line 5 
 Authorizing statute(s): § 39-26-716(4)(d), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

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Supplemental Instructions for Form DR 0100 

Gasoline and special fuels subject to Colorado fuel tax 
 Reported on: Schedule A, line 5 
 Authorizing statute(s): § 39-26-715(1)(a)(I), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-715 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Government of the United States, Colorado, or political subdivisions of the State of Colorado 
 Reported on: Schedule A, line 4 
 Authorizing statute(s): § 39-26-704(1), C.R.S. 
 Regulation(s): Rule 39-26-704-1 
 Published guidance: Sales & Use Tax Topics: Governmental Entities 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Heat pump systems 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-732, C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:   § 29-2-105(1)(d)(I)(T), C.R.S. 
 Exemption letter on Department publication DR 1002:       U 

Heat pump water heaters 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-732, C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:   § 29-2-105(1)(d)(I)(T), C.R.S. 
 Exemption letter on Department publication DR 1002:       U 

Heavy-duty vehicles certified by the EPA as compliant with federal emissions standards 
 Reported on: Schedule B, line 5 
 Authorizing statute(s): § 39-26-719(1)(a)(II)(A), C.R.S. 
 Published guidance: FYI Sales 91: Sales and Use Tax Exemption for Low Emitting Heavy Vehicles 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:   § 29-2-105(1)(d)(I)(G), C.R.S.  
 Exemption letter on Department publication DR 1002:       H 

                                                13            
 
                                                                                               Revised February 2023 




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Supplemental Instructions for Form DR 0100 

Incontinence products 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-717(2)(n), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Incontinence Products & Diapers 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(R), C.R.S. 
 Exemption letter on Department publication DR 1002:    S 

Ingredients and component parts sold to food manufacturers 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): § 39-26-102(20), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-102(20) 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Ingredients and component parts sold to manufacturers 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): § 39-26-102(20)(a), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-102(20) 
 Published guidance: Sales & Use Tax Topics: Manufacturing 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Inorganic chemicals used in the processing of vanadium-uranium ores 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-706(3), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Internet access services 
 Reported on: Schedule A, line 3 
 Authorizing statute(s): § 39-26-706(2)(a), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Interstate telephone services 
 Reported on: Schedule A, line 3 
 Authorizing statute(s): § 39-26-104(1)(c), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-104-4 
 Published guidance: FYI Sales 80: Telephone and Telecommunications 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

                                                    14     
 
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Supplemental Instructions for Form DR 0100 

Livestock 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): §§ 39-26-716(4)(a) and -102(5.5), C.R.S. 
 Regulation(s): 1 CCR 201-5, Special Rule 2 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Leased property, sales thereof to lessors who will collect sales tax on lease payments 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): §§ 39-26-713(1)(a) and -102(23), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rules 39-26-102(23) and 39-26-713-1 
 Published guidance: Sales & Use Tax Topics: Leases and Sales & Use Tax Topics: Motor Vehicles  
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Machinery and machine tools used in the processing of recovered materials 
 Reported on: Schedule B, line 2 
 Authorizing statute(s): § 39-26-709, C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:  § 29-2-105(1)(d)(I)(A.5), C.R.S. 
 Exemption letter on Department publication DR 1002: P 

Machinery and machine tools used in manufacturing 
 Reported on: Schedule B, line 2 
 Authorizing statute(s): § 39-26-709, C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-709 
 Published guidance: Sales & Use Tax Topics: Manufacturing   
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:  § 29-2-105(1)(d)(I)(A), C.R.S.   
 Exemption letter on Department publication DR 1002: B 

Machinery and machine tools used in manufacturing solely and exclusively in an enterprise zone 
 Reported on: Schedule B, line 2 
 Authorizing statute(s): §§ 39-26-709 and 39-30-106, C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-709 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

                                             15           
 
                                                                                               Revised February 2023 




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Supplemental Instructions for Form DR 0100 

Manufactured or modular homes (partial exemption) 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-721(1), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Prefabricated Housing 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Manufactured homes (full exemption) 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-721(3), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Prefabricated Housing 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:   § 29-2-105(1)(d)(I)(P), C.R.S.   
 Exemption letter on Department publication DR 1002:       R 

Meals provided by restaurants to their employees at no charge or at a reduced charge 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-104(1)(e), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Dining Establishments 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Medical marijuana sales to indigent patients 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): §§ 39-26-726 and -102(6.1), C.R.S. 
 Published guidance: Sales 93: Sales Tax on Marijuana 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Motor vehicles w/10,000+ lbs. GVWR that run on CNG, LPG, LNG, hydrogen, or electricity 
 Reported on: Schedule B, line 5 
 Authorizing statute(s): § 39-26-719(1)(a)(II)(B), C.R.S. 
 Published guidance: FYI Sales 91: Sales and Use Tax Exemption for Low Emitting Heavy Vehicles 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:   § 29-2-105(1)(d)(I)(G), C.R.S. 
 Exemption letter on Department publication DR 1002:       H 

                                                   16         
 
                                                                                                Revised February 2023 




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Supplemental Instructions for Form DR 0100 

Motor vehicles sold to nonresidents for use outside of Colorado 
 Reported on: Schedule A, line 2 
 Authorizing statute(s): § 39-26-113(5)(a), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Motor Vehicles 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Motor vehicles to be registered outside the city or county where purchased 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 29-2-105(1)(e), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Motor Vehicles 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Newspapers and preprinted newspaper supplements 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-102(15), C.R.S. 
 Regulation(s): 1 CCR 201-5, Special Rule 32 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Newsprint and printer's ink for use by publishers of newspapers and commercial printers 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): § 39-26-102(21)(a), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-102(21)(2) 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Orchard trees 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-716(4)(b), C.R.S. 
 Regulation(s): 1 CCR 201-5, Special Rule 2 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

                                                    17    
 
                                                                           Revised February 2023 




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Supplemental Instructions for Form DR 0100 

Period products 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-717(2)(m), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Period Products 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption:  § 29-2-105(1)(d)(I)(Q), C.R.S. 
 Exemption letter on Department publication DR 1002: T 

Pesticides for use in the production of agricultural and livestock products 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-102(19)(d), C.R.S. 
 Regulation(s):  1 CCR 201-5, Special Rule 2 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Precious metal bullion and coins 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-706(4), -102(2.6), and -102(6.6), C.R.S. 
 Published guidance: FYI Sales 60: Sales Tax Exemptions for Coins and Precious Metal Bullion 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Pre-press preparation printing materials 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): §§ 39-26-102(19)(b) and -102(6.5), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Property returned for full refund 
 Reported on: Schedule A, line 8 
 Authorizing statute(s): § 39-26-102(5), C.R.S. 
 Regulation(s):  1 CCR 201-4, Rule 39-26-102(5) 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

                                                    18    
 
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Supplemental Instructions for Form DR 0100 

Property for use in space flight 
 Reported on: Schedule B, line 9 
 Authorizing statute(s): § 39-26-728, C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(M), C.R.S. 
 Exemption letter on Department publication DR 1002: O 

Railroad-related items, including locomotives, freight cars, and building materials 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-710(1), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Refractory materials and carbon electrodes for use in manufacturing iron and steel for profit 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-706(3), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Residential energy storage systems 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-733, C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(U), C.R.S. 
 Exemption letter on Department publication DR 1002: V 

Retail marijuana and retail marijuana products subject to retail marijuana sales tax 
 Reported on: Schedule B, line 10 
 Authorizing statute(s): § 39-26-729, C.R.S. 
 Published guidance: FYI Sales 93: Sales Tax on Marijuana 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(O), C.R.S. 
 Exemption letter on Department publication DR 1002: Q 

                                                19         
 
                                                                                            Revised February 2023 




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Supplemental Instructions for Form DR 0100 

Rooms and accommodations rented to permanent residents for at least 30 consecutive days 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-704(3), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-704-4 
 Published guidance: Sales & Use Tax Topics: Rooms and Accommodations 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Sales made by charitable organizations if net proceeds do not exceed $45,000 annually 
 Reported on: Schedule B, line 6 
 Authorizing statute(s): § 39-26-718(1)(b), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-718 
 Published guidance: Sales & Use Tax Topics: Charitable Organizations 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(E), C.R.S. 
 Exemption letter on Department publication DR 1002:   D 

Sales made by PTAs or PTOs to raise funds for the benefit of a public school 
 Reported on: Schedule B, line 6 
 Authorizing statute(s): § 39-26-718(1)(c) and -102(6.8), C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-718 
 Published guidance: FYI Sales 86: Sales Tax Exemption on School-Related Items 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(L), C.R.S. 
 Exemption letter on Department publication DR 1002:   M 

Sales made by schools and school organizations to benefit a Colorado school 
 Reported on: Schedule B, line 6 
 Authorizing statute(s): § 39-26-725, C.R.S. 
 Regulation(s): 1 CCR 201-4, Rule 39-26-718 
 Published guidance: FYI Sales 86: Sales Tax Exemption on School-Related Items 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(K), C.R.S. 
 Exemption letter on Department publication DR 1002:   M 

                                                   20     
 
                                                                                            Revised February 2023 




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Supplemental Instructions for Form DR 0100 

Sales sourced to the retailer's location in Colorado, but delivered to locations outside of Colorado 
      Reported on: Schedule A, line 2 
      Authorizing statute(s): § 39-26-104(3)(c)(I) and -104(3)(c)(II), C.R.S. 
      Published guidance: Colorado Sales Tax Guide - Part 1: Retail Sales 
      Mandatory exemption from state-collected city and county sales taxes: Yes 

Seeds 
      Reported on: Schedule A, line 10 
      Authorizing statute(s): § 39-26-716(4)(b), C.R.S. 
      Regulation(s): 1 CCR 201-5, Special Rule 2 
      Published guidance: Sales & Use Tax Topics: Agriculture 
      Mandatory exemption from state-collected city and county sales taxes: Yes 

Semen for agricultural or ranching purposes 
      Reported on: Schedule A, line 10 
      Authorizing statute(s): § 39-26-102(19)(c), C.R.S. 
      Published guidance: Sales & Use Tax Topics: Agriculture 
      Mandatory exemption from state-collected city and county sales taxes: Yes 

Services that are not taxable 
      Reported on: Schedule A, line 3 
      Authorizing statute(s): § 39-26-104(1), C.R.S. 
      Regulation(s): 1 CCR 201-5, Special Rule 40 
      Published guidance: Colorado Sales Tax Guide - Part 2: Taxable Sales 
      Mandatory exemption from state-collected city and county sales taxes: Yes 

Schools, other than schools held or conducted for private or corporate profit 
      Reported on: Schedule A, line 4 
      Authorizing statute(s): §§ 39-26-704(1), -704(4), and -102(13), C.R.S. 
      Regulation(s): 1 CCR 201-4, Rule 39-26-704-5 
      Mandatory exemption from state-collected city and county sales taxes: Yes 

                                                         21    
 
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Supplemental Instructions for Form DR 0100 

Spray adjuvants used in caring for livestock or in the production of agricultural commodities 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-102(19)(c), -102(19)(f), and -102(1), C.R.S. 
 Regulation(s): 1 CCR 201-5, Special Rule 2 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Straw and other bedding for livestock or poultry 
 Reported on: Schedule A, line 10 
 Authorizing statute(s): § 39-26-716(4)(c), C.R.S. 
 Regulation(s): 1 CCR 201-5, Special Rule 2 
 Published guidance: Sales & Use Tax Topics: Agriculture 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Tangible personal property for temporary testing, modification, inspection, etc. in Colorado 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-713(1)(c), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Manufacturing 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Tiny homes 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-721(3), C.R.S. 
 Published guidance: Sales & Use Tax Topics: Prefabricated Housing 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(P), C.R.S.   
 Exemption letter on Department publication DR 1002:   R 

Tribal members 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-727, C.R.S. 
 Published guidance: Sales & Use Tax Topics: Tribal Exemption 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

                                                   22     
 
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Supplemental Instructions for Form DR 0100 

Trucks and trailers for use exclusively outside of this state or in interstate commerce 
 Reported on: Schedule A, line 2 
 Authorizing statute(s): § 39-26-712, C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Utilities that are exempt, but were previously taxed 
 Reported on: Schedule A, line 9 
 Authorizing statute(s): § 39-26-102(21), C.R.S. 
 Regulation(s):  1 CCR 201-5, Special Rule 19 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Waste tire fee 
 Reported on: Schedule A, line 12 
 Authorizing statute(s): § 39-26-706(5), C.R.S. 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Wholesale sales 
 Reported on: Schedule A, line 1 
 Authorizing statute(s): § 39-26-102(19)(a), C.R.S. 
 Regulation(s):  1 CCR 201-4, Rule 39-26-102(19) 
 Published guidance: Colorado Sales Tax Guide - Part 1: Retail Sales 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

Wood and wood products from salvaged trees killed or infested by beetles 
 Reported on: Schedule B, line 11 
 Authorizing statute(s): § 39-26-723, C.R.S. 
 Published guidance: Sales & Use Tax Topics: Beetle Wood Products 
 Mandatory exemption from state-collected city and county sales taxes: No 
 Authorizing statute for optional city and county exemption: § 29-2-105(1)(d)(I)(I), C.R.S. 
 Exemption letter on Department publication DR 1002:    L 

Worthless accounts actually charged off for income tax purposes 
 Reported on: Schedule A, line 8 
 Authorizing statute(s): § 39-26-102(5), C.R.S. 
 Regulation(s):  1 CCR 201-4, Rule 39-26-102(5) 
 Mandatory exemption from state-collected city and county sales taxes: Yes 

                                                    23     
 
                                                                                            Revised February 2023 







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