Enlarge image | 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. 1 Revised February 2023 |
Enlarge image | 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 2 Revised February 2023 |
Enlarge image | 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 3 Revised February 2023 |
Enlarge image | 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 4 Revised February 2023 |
Enlarge image | 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 5 Revised February 2023 |
Enlarge image | 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 6 Revised February 2023 |
Enlarge image | 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 7 Revised February 2023 |
Enlarge image | 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 8 Revised February 2023 |
Enlarge image | 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 9 Revised February 2023 |
Enlarge image | 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 10 Revised February 2023 |
Enlarge image | 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 11 Revised February 2023 |
Enlarge image | 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 12 Revised February 2023 |
Enlarge image | 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 |
Enlarge image | 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 Revised February 2023 |
Enlarge image | 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 |
Enlarge image | 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 |
Enlarge image | 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 |
Enlarge image | 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 Revised February 2023 |
Enlarge image | 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 |
Enlarge image | 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 |
Enlarge image | 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 Revised February 2023 |
Enlarge image | 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 Revised February 2023 |
Enlarge image | 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 |