DR 0100 (10/07/19) 
                                        COLORADO DEPARTMENT OF REVENUE        Colorado Retail 
                                        Denver CO 80261-0013 
*DO*NOT*SEND*                           Colorado.gov/Tax                      Sales Tax Return

General Information                                                  Department  before  filing  returns  with  an  Excel 
Retailers must file a sales tax return for every filing period,      spreadsheet.  Information  can  be  found  online  at  
even if the retailer made no sales during the period and no          Colorado.gov/tax/sales-tax-spreadsheet-filing.
tax is due. Typically, returns must be filed on a monthly basis. 
See Part 7: Filing and Remittance in the Colorado Sales Tax        Payment Information
Guide for additional information regarding filing frequency.       The Department offers retailers several payment options for 
                                                                   remitting sales taxes.
A separate return must be filed for each business site or 
location at which a retailer makes sales. If a retailer fails to   Electronic Payments
file a return for any filing period, the Department will estimate  Regardless of whether they file electronically or with a paper 
the tax due and issue to the retailer a written notice of the      return, retailers can remit payment electronically using one 
estimated tax due. The Department may deactivate the sales         of  two  payment  methods.  Retailers  who  remit  electronic 
tax account of a retailer who fails to file returns for successive payments should check the appropriate box on line 18 of the 
filing periods.                                                    return to indicate their electronic payment. 
Electronic Filing Information                                      • EFT Payment         –  Retailers  can  remit  payment  by 
The Department offers multiple electronic filing options that        electronic funds transfer (EFT) via either ACH debit 
retailers may use as an alternative to filing paper returns.         or ACH credit. There is no processing fee for  EFT 
• Revenue Online – Retailers must first create a Revenue             payments.  Retailers  must  register  prior  to  making 
  Online account to file returns through Revenue Online.             payments  via  EFT  and  will  not  be  able  to  make 
  Retailers who file returns through Revenue Online must             payments via EFT until 24-48 hours after registering. 
  file separate returns for each of the retailer’s business          See  Electronic  Funds  Transferred  (EFT)  Program 
  sites or locations. Revenue Online can be accessed at              For Tax Payments (DR 5782) and Electronic Funds 
  Colorado.gov/RevenueOnline.                                        Transfer (EFT) Account Setup For Tax Payments (DR 
                                                                     5785) for additional information.
• XML Filing – Retailers may file returns electronically in 
  an XML (Extensible Markup Language) format using                 • Credit Card and E-Check –  Retailers  can  remit 
  any of the approved software options listed online at              payment  electronically  by  credit  card  or  electronic 
  Colorado.gov/tax/software-developers-sales-tax-xml.                check  online  at   Colorado.gov/RevenueOnline.  A 
  Retailers do not need to obtain any special approval               processing fee is charged for any payments remitted 
  from  the  Department  to  file  using  an  approved               by credit card or electronic check.

  software option.                                                 Paper Check
• Spreadsheet Filing – Retailers may file electronically  Regardless of whether they file electronically or with a paper 
  using  an  approved  Microsoft  Excel  spreadsheet.  return,  retailers  can  remit  payment  with  a  paper  check. 
  Each  retailer  must  obtain  approval  from  the  Retailers should write “Sales Tax,” the account number, and 

                                     DR 0100 (10/07/19) 
                                     COLORADO DEPARTMENT OF REVENUE 
                                     Denver CO 80261-0013 
*DO*NOT*SEND*                        Colorado.gov/Tax

the filing period on any paper check remitted to pay sales tax     Form Instructions
to ensure proper crediting of their account.                       In preparing a sales tax return, a retailer must include its 
• Paper Return  –  Retailers  who  file  a  paper  return          identifying information (such as name and account number), 
  can mail a paper check with the return to pay the tax            the filing period and due date, and information about sales 
  reported on the return.                                          and exemptions in order to calculate the tax due. Specific 
                                                                   instructions for preparing sales tax returns appear below and 
• Electronic  Filing  Through  Revenue  Online          – A 
                                                                   on the following pages.
  retailer  who  files  electronically  through  Revenue 
  Online can remit payment by paper check. Once the                SSN and FEIN
  electronic return has been submitted, the retailer can  Retailers must provide a valid identification number, issued by 
  select “Payment Coupon” for the payment option to  the federal government, when filing a sales tax return. If the 
  print a payment processing document to send along  retailer is a corporation, partnership, or other legal entity, this 
  with their paper check.                                          will generally be a Federal Employer Identification Number 
                                                                   (FEIN). If the retailer is a sole proprietorship, a Social Security 
Physical And Non-Physical Sites                                    number (SSN) will generally be used instead. 
A  retailer  is  required  to  obtain  a  sales  tax  license  and 
file separate sales tax returns for each separate place of         Colorado Account Number
business at which the retailer makes sales (a “physical            Retailers must enter their Colorado account number on each 
site”). Additionally, if a retailer delivers taxable goods or      return, including both their eight-digit account number and the 
services  to  a  purchaser  at  any  location  other  than  the    four-digit site/location number (for example: 12345678-0001). 
retailer’s place of business, the retailer must register with      If a retailer makes sales at different locations, the retailer 
the  Department  a  “non-physical  site”  for  each  location      must file a separate return for each location. Returns must 
jurisdiction code into which goods or services are delivered       also be filed for each location jurisdiction code area into which 
(see Department publication Location/Jurisdiction Codes            the retailer makes deliveries during the tax period. The eight-
for  Sales  Tax  Filing  (DR  0800)  for  information  about       digit account number will be the same for each location or 
location jurisdiction codes). A “non-physical site” is required    site, but the four-digit site/location number will be unique for 
for deliveries even if the retailer has a physical site within     each location or site. 
the same location jurisdiction code.  A separate return must  If you have applied for your license, but do not have your 
be filed for each physical site and each non-physical site.  account number, please contact the Customer Contact Center 
                                                                   at (303) 238-7378 for assistance.
Filing A Paper Return
Retailers electing to file a paper return must sign, date, and     Period
mail the return, along with their payment, if applicable, to:      Retailers must indicate the filing period for each return. The 
  Colorado Department of Revenue                                   filing period is defined by the first and last months in the filing 
  Denver CO 80261-0013                                             period and entered in a MM/YY-MM/YY format. For example:
Retailers are required to keep and preserve for a period of        •  For a monthly return for January 2020, the filing period 
three years all books, accounts, and records necessary to          would be 01/20-01/20.
determine the correct amount of tax.                               •  For a quarterly return for the first quarter (Jan. through 
                                                                   March) of 2020, the filing period would be 01/20-03/20.
Items Removed From Inventory
Any tangible personal property a retailer purchased for resale,    •  For an annual return filed for 2020, the filing period 
but subsequently removed from inventory for the retailer’s         would be 01/20-12/20.
own use, is subject to consumer use tax. A Consumer Use 
                                                                   Location Juris Code
Tax Return (DR 0252) is required to report and remit any 
                                                                   Retailers must enter the six-digit location jurisdiction (juris) 
consumer use tax a retailer owes.
                                                                   code to identify the site/location of sales reported on the 
Additional Resources                                               return. For physical site/locations, the code appears on the 
Additional sales tax guidance and filing information can be        retailer’s  Sales  Tax  License  under  'Liability  Information.' 
found online at Colorado.gov/tax. These resources include:         A complete listing of location juris codes can be found in 
                                                                   Department publication Location/Jurisdiction Codes for Sales 
•  Colorado Sales Tax Guide
                                                                   Tax Filing (DR 0800).
•  Sales  tax  classes  and  videos  available  online  at 
  Colorado.gov/Tax/Education.                                      Due Date
                                                                   Retailers must enter the due date for the return. Returns are 
•  The Customer Contact Center, which can be contacted             due the 20th day of the month following the close of the filing 
  at (303) 238-7378.                                               period. If the 20th is a Saturday, Sunday, or legal holiday, the 
                                                                   return is due the next business day.

                                                                   DR 0100 (10/07/19) 
                                                                   COLORADO DEPARTMENT OF REVENUE 
                                                                   Denver CO 80261-0013 
*DO*NOT*SEND*                                                      Colorado.gov/Tax

Monthly Returns: due the 20th day of the month following the  Many home-rule cities in Colorado administer their own sales 
reporting month.                                                                                           taxes. Sales taxes for these self-collected home-rule cities 
Quarterly Returns:                                                                                         cannot be reported and remitted with the DR 0100. Retailers 
          1st quarter (January – March): due April 20                                                      must report such taxes directly to the applicable city.
                                                                                                           See Department publication Colorado Sales/Use Tax Rates 
          2nd quarter (April – June): due July 20
                                                                                                           (DR 1002) for tax rates, service fee rates, and exemption 
          3rd quarter (July – September): due October 20                                                   information  for  state  and  state-administered  sales  taxes. 
          4th quarter (October – December): due January 20                                                 This  publication  also  contains  a  list  of  self-administered 
                                                                                                           home-rule cities.
Annual Returns: (January – December): due January 20 
                                                                                                           Avoiding Common Filing Errors
Amended Returns                                                                                            You can avoid several common errors by reviewing your 
If a retailer is filing a return to amend a previously filed return, the                                   return before filing it to verify that: 
retailer must mark the applicable box to indicate that the return 
is an amended return. A separate amended return must be filed                                                    •  You completed all applicable lines of the return. 
for each filing period and for each site/location. The amended                                                   •  You completed all three pages of the return, including 
return replaces the original return in its entirety and must report                                                  Schedule A and Schedule B. You must complete and 
the full corrected amounts, rather than merely the changes in the                                                    submit all three pages when filing your return, even if 
amount of sales or tax due. If the amended return reduces the                                                        you have no deductions or exemptions to report on 
amount of tax reported on the original return, the retailer must                                                     Schedule A or Schedule B. 
file a Claim for Refund (DR 0137) along with the amended return 
                                                                                                                 •  You used the correct version of the form, depending 
to request a refund of the overpayment. If the amended return                                                        on the filing period. There are different versions of the 
is filed after the due date and reports an increase in the amount                                                    sales tax return for each year 2016 through 2020.  
of tax due, penalties and interest will apply.
                                                                                                                 •  You entered your account number and site number 
State and State-Collected Local Sales Taxes                                                                          correctly on your return. 
The Colorado Retail Sales Tax Return (DR 0100) is used 
                                                                                                                 •  You  used  the  correct  tax  rate  for  each 
to report not only Colorado sales tax, but also sales taxes 
                                                                                                                     jurisdiction  reported  on  your  return.  See  
administered by the Colorado Department of Revenue for 
                                                                                                                     Colorado.gov/tax/sales-and-use-tax-rates-lookup   for 
various cities, counties, and special districts in the state. The                                                    information about state and local tax rates. 
sales taxes for different local jurisdictions are calculated and 
reported in separate columns of the DR 0100. Local sales                                                   Additional information about common filing errors can be 
taxes reported on the DR 0100 include:                                                                     found online at Colorado.gov/tax/sales-tax-file.

        • RTD/CD – Sales taxes for the Regional Transportation                                             Specific Line Instructions
          District (RTD) and the Scientific and Cultural Facilities  Retailers must complete all applicable lines, including lines 1, 
          District (CD) are reported in the RTD/CD column of  2, 3, 4, 14, and 18, entering 0 (zero), if applicable. Retailers 
          the DR 0100.                                                                                     must also include Schedules A and B for each site/location.  

        • Special District – Special district sales taxes reported                                         Line 1. Gross sales of goods and services for this site/
          in the Special District column include sales taxes for                                           location only
          any Regional Transportation Authority (RTA), Multi-                                              Enter the gross sales of goods and services made during 
          Jurisdictional  Housing  Authority  (MHA),  Public  the filing period. Include only sales sourced pursuant to state 
          Safety  Improvements  (PSI),  Metropolitan  District  law to the site/location indicated on the return.                                          See Part 7: 
          Tax  (MDT),  or  Health  Services  District  (HSD).                                              Retail Sales    in the Colorado Sales Tax Guide for additional 
          Sales  taxes  for  Mass  Transportation  Systems  information regarding sourcing.                                                     
          (MTS)  and  Local  Improvement  Districts  (LID)  are 
                                                                                                           For small retailers subject to origin sourcing rules, include 
          not reported in the Special District column, but are 
                                                                                                           all  sales  made  from  the  retailer’s  physical  site/location, 
          instead reported in the County/MTS and City/LID 
                                                                                                           regardless of whether the property or service is delivered to 
          columns, respectively.
                                                                                                           the purchaser at another location. 
        • County/MTS               –  County  and  Mass  Transportation 
                                                                                                           For all other retailers who are subject to destination sourcing 
          Systems  (MTS)  sales  taxes  administered  by  the 
                                                                                                           rules, do not include on a return for any physical site any 
          Department are reported in the County/MTS column.                                                sales delivered to the purchaser and sourced for sales tax 
        • City/LID – City and Local Improvement Districts (LID)  purposes to another location.  For non-physical sites, include 
          sales  taxes  administered  by  the  Department  are  all sales delivered and sourced to the location jurisdiction 
          reported in the City/LID column.                                                                 code associated with the non-physical site.   

                                      DR 0100 (10/07/19) 
                                      COLORADO DEPARTMENT OF REVENUE 
                                      Denver CO 80261-0013 
*DO*NOT*SEND*                         Colorado.gov/Tax

Include all sales of goods and services, whether taxable or  Limit on state service fee
not, and the collection during the filing period of any bad debts  The total combined Colorado state service fee allowed to a 
deducted on a return filed for a previous filing period.              retailer for any given filing period is limited to $1,000. The 
                                                                      retailer should enter on line 11 the full amount calculated by 
Line 6. Tax rate
Enter the applicable state, city, county, and/or special district     multiplying the amount on line 9 times the rate on line 10, but 
tax rate in each column of the return. The Colorado state             if the combined Colorado state service fee calculated on the 
sales tax rate is 2.9%. The sales tax rates for each city,            retailer’s sales tax returns for all sites/locations for the filing 
county,  and  special  district  can  be  found  in  Department  period exceeds $1,000, the retailer must complete the State 
publication  Colorado  Sales/Use Tax  Rates  (DR  1002)  or  Service Fee Worksheet (DR 0103). The worksheet is used 
online at Colorado.gov/RevenueOnline.                                 to determine what amount, if any, the retailer must pay in 
                                                                      addition to the total balance due calculated on line 18 of the 
Line 8. Excess tax collected
                                                                      retailer’s returns. The amount of additional tax calculated on 
Enter any tax collected in excess of the tax due as computed 
on line 7. For example, if the retailer collected $50 of county       the State Service Fee Worksheet (DR 0103) should not be 
sales  tax  during  the  filing  period,  but  only  $45  of  tax  is entered anywhere on the retailer’s Colorado Retail Sales Tax 
calculated  in  the  County/MTS  column  of  the  return,  the        Return (DR 0100).  
excess $5 of tax collected must be reported on this line. 
                                                                      Line 13. Credit for tax previously paid
Line 10. Service fee rate                                             If a retailer overpaid tax on any previously filed return for a 
Enter the applicable service fee rate in each column of the return.  different filing period, and a refund claim for such overpayment 
The Colorado state service fee rate is 4%. Service fee rates for  is not barred by the statute of limitations, the retailer may 
each city, county, and special district can be found in Department  claim a credit against tax calculated on the current return 
publication Colorado Sales/Use Tax Rates (DR 1002).                   for such prior overpayment. Credit may be claimed only for 
Line 11. Service fee                                                  tax overpayments for the same site/location and the same 
The service fee is calculated by multiplying the amount on            state or local jurisdiction. No credit may be claimed for an 
line 9 by the rate on line 10. The full amount calculated should      overpayment reflected in Department records either because 
be entered on line 11, unless the return is filed after the due  the  retailer  filed  an  amended  return  or  the  Department 
date or possibly if the return is an amended return. Both of  adjusted the tax for the prior filing period. 
these situations are addressed in the following instructions.
                                                                      Line 15. Penalty
Timely payment of tax                                                 If any retailer does not, by the applicable due date, file a 
If the tax calculated on the return is paid by the return due         return, pay the tax due, or correctly account for tax due, the 
date, enter on line 11 the service fee calculated by multiplying      retailer will owe a penalty. The penalty is 10% of the tax plus 
the  amount  on  line  9  by  the  service  fee  rate  on  line  10,  0.5% of the tax for each month the tax remains unpaid, not to 
regardless of whether the return is an original or amended 
                                                                      exceed a total of 18%.  The minimum penalty amount is $15.
return. If the return is an original return and the tax is not paid 
by the due date for the return, and therefore no service fee is       Line 16. Interest
allowed, enter $0 on line 11.                                         If the tax is not paid by the applicable due date, the retailer 
Amended returns                                                       will owe interest calculated from the due date until the date 
If the return is an amended return and the tax reported on the        the tax is paid. See FYI General 11 for interest rates and 
original return was not paid by the due date for the return, the      information about interest calculation.
allowable service fee on the amended return is $0. 
                                                                      Schedule A and Schedule B
If the tax reported on the original return was paid by the due        Schedule A  and  Schedule  B  are  used  to  report  various 
date and the amended return reports an increase of the tax            deductions and exemptions. Any amounts entered on lines 
due, the allowable service fee on the amended return is equal         2 or 4 of the return may be disallowed if Schedules A and 
to the service fee allowed on the original return. Enter on 
                                                                      B  for  each  site/location  are  not  completed  and  included 
line 11 of the amended return the service fee allowed on the 
                                                                      with the return. In general, Schedule A includes deductions 
original return. No additional service fee is allowed for the 
additional tax reported on the amended return.                        and exemptions that are not optional for state-administered 
                                                                      local jurisdictions and Schedule B includes exemptions that 
If the tax reported on the original return was paid by the due 
                                                                      are optional for local jurisdictions. See the Supplemental 
date and the amended returns reports a decrease of the tax 
                                                                      Instructions available online at Colorado.gov/tax/sales-tax-file 
due, enter on line 11 the amount calculated by multiplying 
                                                                      for guidance regarding specific deductions and exemptions.
the amount on line 9 of the amended return by the service 
fee rate on line 10.

                                                             DR 0100 (10/07/19) 
                                                             COLORADO DEPARTMENT OF REVENUE 
                                                             Denver CO 80261-0013 
*190100==19999*                                              Colorado.gov/Tax

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

SSN 1                                           SSN 2                                   FEIN

Last Name or Business Name                                                   First Name

Address                                                           City            State Zip             Phone

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

Mark here if this is an Amended Return                                                                             0021-103
                                                                                                            (1-1)

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

2. Total from line 13 of Schedule A     
                                        State                RTD/CD             Special District County/MTS              City/LID
3. Subtract line 2 from line 1  (3-1)                 (3-2)                  (3-3)               (3-4)             (3-5)
   and enter the result in each 
   applicable column 
                                (4-1)                 (4-2)                  (4-3)               (4-4)             (4-5)
4. Total from line 12 of 
   Schedule B 
5. Net taxable sales: 
   Subtract line 4 from line 3 
6. Tax rate
7. Tax on net taxable sales: 
   Multiply line 5 by line 6 
                                (8-1)                 (8-2)                  (8-3)               (8-4)             (8-5)

8. Excess tax collected 

9. Add lines 7 and 8

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

                             Attention: Continue to pages 2 and 3 to complete your return.
                                                                       Page 1

                                                                      DR 0100 (10/07/19) 
                                                                      COLORADO DEPARTMENT OF REVENUE 
                                                                      Denver CO 80261-0013 
*190100==29999*                                                       Colorado.gov/Tax
 Colorado Account Number (XXXXXXXX-XXXX) Period (MM/YY-MM/YY)                        Name
                                                                                    –

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

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

16. Interest 

17. Add lines 14, 15, and 16
The State may convert your check to a one-time electronic banking transaction. 
State. If converted, your check will not be returned. If your check is rejected due 
Your bank account may be debited as early as the same day received by the           18. Balance due: Add     Paid by EFT 
to insufficient or uncollected funds, the Department of Revenue may collect the        amounts from line 17  
payment amount directly from your bank account electronically.                         in each column                        (355) $
 Schedule A (see instructions)
 This schedule is required if any amount is entered on line 2 of Form DR 0100.
                                                                                                                                   (A1-1)

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

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

 3.  Sales of nontaxable services
                                                                                                                                   (A4-1)

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

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

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

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

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

 11. Sales of computer software that is not taxable

                                                                                     Page 2

                                                        DR 0100 (10/07/19) 
                                                        COLORADO DEPARTMENT OF REVENUE 
                                                        Denver CO 80261-0013 
*190100==39999*                                         Colorado.gov/Tax
Colorado Account Number (XXXXXXXX-XXXX)         Period (MM/YY-MM/YY) Name
                                                        –
                                                                                                    (A12-1)

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

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

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

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

                                                              Page 3