 Enlarge image | *DO=NOT=SEND* This version of the DR 0100 form (dated 12/13/16) should only be used for filing original and amended sales tax returns for periods beginning on or after January 2017 through December 2017. Please scroll down to continue to the DR 0100 form. |
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DR 0100 (12/13/16)
COLORADO DEPARTMENT OF REVENUE Colorado Retail
Denver, CO 80261-0013
*DO*NOT*SEND* www.TaxColorado.com Sales Tax Return
with Deductions & Exemptions Schedules
General Information
These instructions are provided to assist you with completing your Quarterly Returns:
Colorado sales tax return. January – March due April 20
You must file a sales tax return every period, even if no tax April – June due July 20
has been collected or no tax is due. Failure to file will result in July – September due October 20
estimated billings. If you do not file the required returns, the October – December due January 20
department will close your account and your sales tax license will Annual Returns: due January 20
no longer be valid. Zero returns can be filed online. Note: If the 20th is a weekend or holiday, the return is due the
SSN and FEIN next business day.
Verify you are using a correct Federal Employer Identification For more information, see FYI General 15: Colorado Department
Number (FEIN) or Social Security number (SSN). If your account of Revenue Tax Due Dates.
does not have a valid FEIN or SSN, your return could be delayed Filing an Amended Return?
and you will receive a notice to provide valid proof of the FEIN If you are filing an amended return, check the amended return
or SSN. Note: This will also prevent you from obtaining an EFT box. A separate amended return must be filed for each period
number for payments and prevent you from filing by spreadsheet and/or each site. The amended return must show all lines as
or XML. corrected, not merely the difference(s). The amended return
Colorado Account Number replaces the original in its entirety.
Enter your eight-digit account number and four-digit site/location Recommended Forms, Publications and Resources
number. For example: XXXXXXXX-XXXX. Each sales tax return Resources available on the Colorado Taxation web site
must have a site/location number entered on the return in order www.TaxColorado.com
to be processed. This helps the department identify and properly • Sales and Use Tax General Information and Reference
allocate local jurisdiction taxes that are paid with the return. Guide, DR 0099
Period • FYI Sales 1: How to Document Sales to Retailers, Tax-
Enter the filing period as MM/YY-MM/YY. Exempt Organizations and Direct Pay Permit Holders
If filing for the first quarter (Jan. through March) of 2016, the dates • FYI Sales 4: Taxable and Tax Exempt Sales of Food and
for this period on a paper form should be 01/16-03/16. When filing Related Items
in Revenue Online, the system will only require the end date of • Colorado Department of Revenue Electronic Funds
each period. (e.g., first quarter: 03312016) Transferred (EFT) Program For Tax Payments, DR 5782
Location Jurisdiction Code • Authorization for Electronic Funds Transfer (EFT) For Tax
Enter the six-digit location jurisdiction code for your site/location. Payments, DR 5785
These codes can be found in the Location/Jurisdiction Codes for • Sales Tax Web pages
Sales Tax Filing, DR 0800. • The Colorado Business Resource Book,
Due Date www.coloradoSBDC.org
Returns must be filed online or postmarked on or before the 20th
day of the month following the reporting period.
Monthly Returns: due the 20th day of the month following the
reporting month.
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DR 0100 (12/13/16)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
*DO*NOT*SEND* www.TaxColorado.com
Tax Education spreadsheet requires individual approval by the department
Free public tax classes are offered in our Taxpayer Service Center before it can be used. For more information on spreadsheet
locations. Please visit the Education page of the Taxation web site filing, refer to the Spreadsheet Upload Handbook available at the
www.TaxColorado.com to view current schedules and to register. Taxation website under the Alpha Index letter "S" for spreadsheet
Colorado Sales Taxes filing.
State Sales Tax
The state sales tax rate is 2.9% and is reported in the state REVENUE ONLINE FILING INFORMATION
column of this return. You Can Easily File Your Return Online!
RTD and CD Taxes To save time and reduce filing errors, file this return through
Regional Transportation District (RTD) and the Scientific and Revenue Online. Use www.Colorado.gov/RevenueOnline to
Cultural Facilities District (CD) taxes are administered in the same register, file, pay and manage your sales tax account.
manner as state sales tax. The RTD sales tax rate is 1% and the If you cannot file through Revenue Online, refer to the Paper
CD sales tax rate is .1%. These taxes are reported in the RTD/CD Filing Instructions below and complete this return in its entirety.
column.
Special District Taxes PAPER FILING INSTRUCTIONS
Special district taxes which are reported in the Special District Line 1. Gross Sales and Services
column include the Regional Transportation Authority (RTA), Enter total gross sales and services for this site/location only.
Multi-Jurisdictional Housing Authority (MHA), Public Safety Include all taxable and nontaxable sales and collection of bad
Improvements (PSI), Health Services District (HSD) and the debts previously deducted. You will enter non-taxable deductions
Metropolitan District Tax (MDT). and exemptions on the Deductions and Exemptions Schedules.
Special district taxes which are not reported in the special district Line 2a. Sales to licensed dealers
column include the Mass Transportation System Tax (MTS) and Enter sales made to other licensed dealers (retailers) for resale.
the Local Improvement District Tax (LID). MTS is reported in the Line 2b. Deductions
County/MTS column and LID taxes are reported in the City/LID Enter allowed deductions listed on the deductions schedule from
column. Page 2; Part A. Deductions taken on the "Other" line must include
The Baptist Road RTA (BRRTA) and the Football District Tax (FD) an explanation. If you are claiming deductions on this line, the
have both expired and any tax collected on periodic lease or credit deductions schedule is required and must accompany this return.
payments must be remitted on the Colorado Special District Sales Line 3. Net Sales
Tax Return Supplement, DR 0200. Subtract total deductions (line 2c) from gross sales and services
County and City Taxes (line 1) $______________ this is your net sales. Enter this
County and city sales taxes collected by the state are amount in each applicable column. The net sales must be the
administered in the same manner as state sales tax. If the sale is same across all applicable columns. Do not enter different
subject to state sales tax, it is also subject to state-collected local amounts in the State, RTD/CD, Special District, County/MTS and
sales tax. Exceptions to this guideline as well as local sales tax the City/LID columns.
rates are listed in the Colorado Sales/Use Tax Rates, DR 1002. Line 3a. Sales out of taxing area
Local sales taxes are reported in the County/MTS and City/LID Enter the amount of sales delivered out of your taxing area for this
columns. site/location only. Note: This is applicable to physical site/locations
For more information on guidelines for local sales tax, refer to only.
FYI Sales 62: Guidelines for Determining When to Collect State- Line 3b. Exemptions
Collected Local Sales Tax. Enter the amount of state and applicable local exemptions listed
Self-Collected Home-Rule Cities on the exemptions schedule from Page 3; Part B. Exemptions
Home-rule cities that collect their own local sales tax may have taken on the "Other" line must include an explanation. Exemptions
different guidelines and must be contacted directly. These cities may be specific to state, county, city and special districts. Refer
are listed in the DR 1002 along with their contact information. to DR 1002 . If you are claiming exemptions on this line, the
Electronic Filing exemptions schedule is required and must accompany this return.
This return can be filed electronically through Revenue Online, Line 3c. Overpayment from previous return
see Revenue Online Filing Information. If you overpaid sales tax on a previous return, you may deduct
Sales tax filers with two or more sites (locations) may file by the overpayment amount on line 3c only if there is not an existing
XML (Extensible Markup Language) or Excel spreadsheet. A list credit on the account due to the overpayment. To calculate the
of XML approved software vendors is available on the web site dollar amount on line 3c, you will divide the tax overpayment
www.TaxColorado.com under Software Developers-Sales Tax by the same tax rate you used to calculate the tax due on the
XML. Use of the department's pre-approved XML software does original return. The calculation must be done for each applicable
not require individual approval. For the Excel spreadsheet, there tax for each site. Do not reduce the tax liability below zero. Note:
is a template and handbook on the website. Use of the Excel If a credit is carried forward for city taxes, the credit can only be
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DR 0100 (12/13/16)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
*DO*NOT*SEND* www.TaxColorado.com
deducted in the city column. Deductions and Exemptions Schedules (Page 2, Part A and
Tax Rate: Tax rates are listed in the Colorado Sales/Use Tax Page 3, Part B)
Rates, DR 1002 and in Revenue Online under "Additional If deductions and exemptions are being claimed on lines 2b and
Services" then "View Sales Rates and Taxes". 3b, the Deductions and Exemptions Schedules are required and
Line 6. Excess tax collected must be attached to the sales tax return. If these schedules
Enter the amount of excess tax collected. For example: The tax are missing, incomplete or incorrect, all deductions and
rate decreased but tax was collected at the old rate on payments exemptions will be disallowed. A separate schedule must
made after the effective date of the new tax rate. Excess tax has be completed and submitted for each site/location. For more
been collected and should be reported on this line. information on allowed deductions and exemptions, refer to DR
Line 8a. Service Fee Rate 1002. Additional information is available at the Taxation website
Service fee rates are published in the Colorado Sales/Use Tax under the Alpha Index letter "S" for Sales Tax.
Rates, DR 1002. PAYMENT INFORMATION
Line 8b. Service Fee (Discount) Online Payments
A "discount" is given to vendors who timely file and pay their sales EFT Payment (No Fee)
taxes. If your return and payment are postmarked and received Pay by electronic fund transfer (EFT) via ACH Debit or Credit.
timely, you can subtract the applicable service fee from your sales EFT registration is required prior to making your payment.
tax due. Note: not all jurisdictions allow a service fee. Refer to the Payments cannot be made until 24-48 hours after you register.
DR 1002 for more information.
Credit Card/E-Check
Line 10: Tax on inventory usage Pay by using a credit card or electronic check. There is an
If your business takes out of its inventory goods that were additional service fee for making a payment using these methods.
purchased tax-free for resale and uses the goods for personal or
business purposes, you must pay sales tax on those items when Paper Check
they are taken out of inventory and used. The cost of the items Online Filing with Payment Coupon
must be entered on line 10 of this form. Tax is due for state, RTD, You can print a payment coupon from Revenue Online after you
CD, special districts, county or state-collected city tax. Do not use have filed your return electronically. Select ‚"Payment Coupon"‚ in
this line to file/pay consumer use. Consumer Use Tax is reported the Payment Option. You can print a coupon for each period.
on the DR 0252 and DR 0251. Paper Filing with Payment
Lines 12 and 13. Penalty and Interest If you are filing and paying by mail, include the account number,
If this return and remittance is postmarked or electronically made filing period and write ‚"sales tax", on your check to ensure
after the due date, a penalty of 10% plus .5% per month (not to proper credit is applied to your account. One check can be
exceed 18%) is due. Interest is due at the prime rate, effective remitted for the total for all returns.
July 1 of the previous year. Penalty and interest rates can be Sign and date the return and mail with your payment to:
found in FYI General 11: Colorado Civil Tax Penalties and Interest. Colorado Department of Revenue
Line 15. Total Amount Owed Denver, CO 80261-0013
Enter the total from all columns. Check for mathematical and Retain copies of all returns for your records.
transposition errors. Both the amount on the return and the If you need further assistance, please call our Customer Service
amount of the payment must match. Center at 303-238-7378.
To avoid processing delays, complete all applicable and
required lines. Lines on the return can be left blank if the value is
zero, except for lines 1, 3, 4, 5, 9, 10, and 11.
Multi-Location Filers: A separate DR 0100 must be filed for
each physical site or for each non-physical site that is collecting
sales tax. All physical sites must file a return even if there were
no sales. Verify your sites/locations in Revenue Online under
"Additional Services". For additional information, refer to FYI
Sales 58: Requirements for Sales Tax Remittance for Multiple
Location Companies.
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Departmental Use Only
DR 0100 (12/13/16)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
www.TaxColorado.com
Colorado Retail
Sales Tax Return
with Deductions & Exemptions Schedules
Signature (Signed under penalty of perjury in the second degree). Date (MM/DD/YY)
*160100==19999* 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)
–
(1-1)
1. Gross Sales and Services for Mark here if this is an Amended Return 0021-102
this site/location only. 00
Subtractions
(2a-1) (2b-1)
2a. Sales to licensed 2b.Deductions- 2c. Total Deductions (add
dealers. 00 Page 2, Part A. 00 lines 2a & 2b.) 00
3. Net sales: Subtract line 2c State RTD/CD Special District County/MTS City/LID
from line 1: (3-1) (3-2) (3-3) (3-4) (3-5)
$ _____________________
Enter amount from above in
each applicable column 00 00 00 00 00
(3a-1) (3a-2) (3a-3) (3a-4) (3a-5)
3a. Sales out of taxing area 00 00 00 00 00
(3b-1) (3b-2) (3b-3) (3b-4) (3b-5)
3b. Exemptions-
Page 3, Part B. 00 00 00 00 00
(3c-1) (3c-2) (3c-3) (3c-4) (3c-5)
3c. Overpayment from
previous return 00 00 00 00 00
4. Net taxable sales (line 3
minus lines 3a, 3b and 3c) 00 00 00 00 00
Tax Rate
5. Amount of sales tax
(multiply tax rate by line 4) 00 00 00 00 00
(6-1) (6-2) (6-3) (6-4) (6-5)
6. Add: Excess tax
collected 00 00 00 00 00
7. Total (add lines 5 & 6) 00 00 00 00 00
8. a. Service fee rate
(8-1) (8-2) (8-3) (8-4) (8-5)
b. Service fee (discount)
(multiply line 7 by line 8a). 00 00 00 00 00
9. Sales tax due
(line 7 minus line 8b) 00 00 00 00 00
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DR 0100 (12/13/16)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
*160100==29999* www.TaxColorado.com
Colorado Account Number (XXXXXXXX-XXXX) Period (MM/YY-MM/YY) Name
–
Additions
10. Tax on (10-1) (10-2) (10-3) (10-4) (10-5)
inventory
usage $ 00 00 00 00 00
(11-1) (11-2) (11-3) (11-4) (11-5)
11. Total tax due
(add lines 9 & 10) 00 00 00 00 00
(12-1) (12-2) (12-3) (12-4) (12-5)
12. Penalty 00 00 00 00 00
(13-1) (13-2) (13-3) (13-4) (13-5)
13. Interest 00 00 00 00 00
14. Total each tax
(add lines 11, 12, & 13) 00 00 00 00 00
The State may convert your check to a one time electronic banking transaction. Your bank
your check will not be returned. If your check is rejected due to insufficient or uncollected
account may be debited as early as the same day received by the State. If converted, 15. Total Amount Owed Paid by EFT
funds, the Department of Revenue may collect the payment amount directly from your bank (add all columns
account electronically. on line 14) (355) $ .00
Deductions Schedule- Part A
This schedule is required for deductions claimed on line 2b, page 1.
(A1-1)
1. Service sales 00
(A2-1)
2. Sales to governmental agencies, religious or charitable organizations 00
(A3-1)
3. Sales of gasoline 00
(A4-1)
4. Sales of drugs by prescription and prosthetic devices 00
(A5-1)
5. Trade-ins for taxable resale 00
(A6-1)
6. Bad debts charged-off, returned goods, trade discounts and allowances where tax was paid
(cash discounts are not allowed)
00
(A7-1)
7. Cost of utilities, excluding tax. Restaurants must complete and attach form, DR 1465. 00
(A8-1)
8. Sales of agricultural compounds and pesticides 00
(A9-1)
9. Other Deductions, explanation required 00
Explain
Total add lines 1 through 9. Enter total deductions on line 2b, page 1. Total 00
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DR 0100 (12/13/16)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
*160100==39999* www.TaxColorado.com
Colorado Account Number (XXXXXXXX-XXXX) Period (MM/YY-MM/YY) Name
–
Exemptions Schedule- Part B (Exemptions vary, refer to Colorado Sales/Use Tax Rates, DR 1002).
This schedule is required for exemptions claimed on line 3b, page 1.
State RTD/CD Special District County/MTS City/LID
(B1-1) (B1-2) (B1-3) (B1-4) (B1-5)
1. Food, including food sold
through vending machines 00 00 00 00 00
(B2-1) (B2-2) (B2-3) (B2-4) (B2-5)
2. Machinery 00 00 00 00 00
(B3-1) (B3-2) (B3-3) (B3-4) (B3-5)
3. Electricity 00 00 00 00 00
(B4-1) (B4-2) (B4-3) (B4-4) (B4-5)
4. Farm Equipment 00 00 00 00 00
(B5-1) (B5-2) (B5-3) (B5-4) (B5-5)
5. Sales of low-emitting
vehicles, etc. 00 00 00 00 00
(B6-1) (B6-2) (B6-3) (B6-4) (B6-5)
6. School related sales 00 00 00 00 00
(B7-1) (B7-2) (B7-3) (B7-4) (B7-5)
7. Cigarettes N/A 00 N/A 00 00 00 00
(B8-1) (B8-2) (B8-3) (B8-4) (B8-5)
8. Renewable energy
components 00 00 00 00 00
(B9-1) (B9-2) (B9-3) (B9-4) (B9-5)
9. Space Flight Exemption 00 00 00 00 00
(B0-1) (B0-2) (B0-3) (B0-4) (B0-5)
10. Other Exemptions,
explanation required 00 00 00 00 00
Explain
11. Total: add lines 1 through
10 of each column, enter total
exemptions on line 3b, page 1. 00 00 00 00 00
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