DR 1465 (11/24/20) 
                                                    COLORADO DEPARTMENT OF REVENUE 
                                                    Denver CO 80261-0013 
*141465==19999*                                     Tax.Colorado.gov

               Retail Food Establishment Computation Worksheet 
               for Sales Tax Deduction For Gas and/or Electricity

                                                    Instructions

Follow the directions in the DR 1465 to determine which  If  filing  by  paper,  attach  a  copy  of  the  DR  1465  to  your  
calculation  method  applies  to  your  business.  Enter  the  DR 0100. If filing electronically, send a copy of the completed 
deduction calculated on line 3 of method 1 or method 2 on the  DR 1465 by email to dor_retailfood1465@state.co.us and 
DR 0100 Colorado Retail Sales Tax Return, Schedule A, line 9. the form will be attached to your account. 

Either method 1or  may2  be used if sales of processed food exceed 25% of your total business sales. Method 2 must  
be used if sales of processed food do not exceed 25% of your total business sales.
Sales Tax Account Number                                                              Year (YYYY)

Method 1:
1.  Monthly cost of gas and electricity used for restaurant operation minus sales tax:
January                                      May                                      September 
$                                            $                                        $
February                                     June                                     October 
$                                            $                                        $
March                                        July                                     November 
$                                            $                                        $
April                                        August                                   December 
$                                            $                                        $

2.  Total cost of gas & electricity used for year

3.  Amount on line 2                                                           X .55 = $
Method 2:
1.  Total sales for year (do not include room sales for hotels, motels, etc.)
2.  Processed food sales for immediate consumption made during the calendar year 
  minus liquor sales

3.  Amount on line 2                                                         X .005 = $
  Type of Return         Due                                  Include This Copy With The Sales Tax Return (DR 0100).
                                                              The completed form may also be sent by email to  
  Monthly                February
                                                              dor_retailfood1465@state.co.us  
  Quarterly              April
                                                              Deduction from taxable sales to be entered on the DR 0100, 
  Seasonal               Submit with season’s last return
                                                              Schedule A, Line 9.