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DR 0137B (08/18/21)
COLORADO DEPARTMENT OF REVENUE
Business Tax Accounting
P.O. Box 17087
Denver CO 80217-0087
(303) 238-SERV (7378)

Instructions and Documentation
Requirements for Claim for Refund of Tax Paid to Vendors DR 0137B
(Do not use for income tax or severance refunds)

• For Sellers/Retailers, Consumer Use, Local Marketing, County Lodging and Withholding use Form DR 0137. For
Rural Broadband, use Form DR 0137C.
• Failure to complete the required form(s) and submit all supporting documentation may cause the amount of the
refund to be reduced or denied.
For example, if you are requesting a refund for purchases
Table of Contents made on July 1, July 21, August 9, and September 1, the
1. General Information: ......................................1 period covered is the calendar months of July, August and
September. You would add the total sales or use tax paid on
2. Instructions for Form: .....................................1
ALL purchases between July 1 and September 30.
3. Required Documentation: ..............................2
4. Industry Specific Refund Claims: ...................3 Reason
5. Interest: ..........................................................3 A brief description of why you are requesting the refund in the
6. Form: ..............................................................4 reason box on the form is required even if you are attaching
7. Overpayment Spreadsheet: ...........................5 a letter explaining the refund request in detail. An explanation
with documentation from the vendor showing why a refund
was not granted from them.
GENERAL INFORMATION:
A purchaser’s/buyer’s claim for refund is submitted by a Mailing Address
buyer when sales or use tax was collected in error by the The mailing address supplied on the claim for refund form will
vendor and remitted to the Colorado Department of Revenue. be used to mail correspondence and a refund check.
Before submitting a claim for refund to the department, first Note: Changes made to the mailing address using the
request a refund from the store or vendor from which you Address Change or Business Closure Form (DR 1102) will not
purchased the product or service. be applied to your refund claim. Make changes to the mailing
If you are unable to obtain the refund from the store or vendor, address for your refund claim by doing one of the following*:
submit this form along with the required documentation. In • Send a Web Message (preferred)
addition, include the explanation from the vendor indicating
• Mail written notification
the reason the refund was not granted.
The message or correspondence should include:
INSTRUCTIONS FOR FORM:
Do not combine sales and use tax refunds on the same claim; • Subject Line- Address Change for Refund Claim
file a separate claim for each tax account type. • Name of Business
• Colorado Account Number (CAN)
Type of Exemption
Claims should be submitted by exemption type, if there are • Date of your original submission
multiple purchases that are being submitted for different • Tax Type(s)
exemptions. For example, Taxpayer ABC has paid tax in • Amount of Claim
error to vendor 1 for non-taxable services and tax in error • Filing Periods
to vendor 2 for exempt machinery. Two claims should be • Your Name
submitted. One claim for non-taxable services and one for
• Title
exempt machinery.
• Phone number
Total Sales or Use Tax Paid During The Period Covered • Power of Attorney (POA) form DR 0145 (if you are a
Enter the TOTAL amount of sales or use tax paid to ALL third party)
vendors during the period covered.
*We reserve the right to use the original mailing address if we
The period covered includes the calendar month(s) of when
cannot verify that changes should take place.
the purchases were made.

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DR 0137B (08/18/21)
Instructions and Documentation
Requirements for Claim for Refund of Tax Paid to Vendors DR 0137B
(Do not use for income tax or severance refunds)
REQUIRED DOCUMENTATION: Required Documentation and Industry Specific Refund
1. A description of your business activity and the products/ claim sections of this form. To determine the tax rate on
service it provides. Keep all documentation supporting your invoice and for rates by jurisdiction, please review
refund claims at the location of your business records. the form DR 1002 “Colorado Sales/Use Tax Rates”.
2. Power of Attorney (POA) Spreadsheets must be submitted in readable form (at
least 10 point font or larger). Claims containing more
• If you are submitting this claim for a third party, you
than 20 invoices should be supplied in an electronic
must include a Power of Attorney (DR 0145). Please
(Excel) format.
refer to the form DR 0145 to ensure the correction
designation is selected as it may impact related Note: To reduce errors and for faster processing, electronic
spreadsheets are preferred (CD or USB).
correspondence to your refund claim.
The invoices that are included with the spreadsheet
Note: TIA must submit a written request to receive tax should be numbered and match the spreadsheet. A
information. spreadsheet showing how the refund amount was
3. Invoices or Purchase Orders calculated should be included with the following columns
If your claim contains under 100 invoices, submit copies per invoice:
of all invoices for review. • Store or vendor’s name;
If your claim contains 100 or more invoices, submit at least • FEIN or Colorado Account Number (CAN) of the vendor;
25% for review which should include the following:
• Date of purchase;
• The majority of the larger dollar amounts requested.
• Invoice number;
• Invoices for each vendor submitted in the claim.
• Sales price of item before tax;
• Select invoices from each filing period requested in
the claim. • State sales/use tax paid, county sales/use tax paid,
city sales/use tax paid, special district sales/use tax
• Invoices from the vendor the items were purchased
paid, etc. (separate column for each tax);
from should be submitted. Do not submit internal
invoices. If your claim contains internal invoices, • Total of each tax refund requested by tax type;
provide the purchase order.
• Indication of whether a copy of this invoice is enclosed;
• Bundled using paper clips or binder clips. Do not
• A brief description of the item or service purchases;
staple documents together.
Please note: The department may request additional • Explanation of how the item or service is used;
invoices if it is deemed necessary. • Explanation of how the item or service qualifies for the
exemption claimed.
4. Proof of Payment
• Sales Tax receipt from vendor. This should list • Include well API information (oil and gas industry).
the purchases, the sales tax charged, and record • ( Similar to Indication of whether a copy of invoice is
of the payment. (See Invoices or Purchase Orders enclosed): Indication of whether a copy of proof of
section for the submittal requirement.) payment is enclosed.
• For purchases made using invoices or purchase
6. Exemption Certificate
orders provide a copy of canceled check (front and
back) or if paid electronically the bank statement or For out of state purchaser, provide a copy of the other
EFT transaction details and confirmation. state’s Certificate of Exemption or copy of your 501(c)(3)
determination letter.
• For businesses using an accumulator or batching
If you are applying for a refund from multiple vendors or
large payments, provide the back up detail to the
same vendor but multiple store locations, and exemption
payment.
types (resale, machinery & machine tools, etc.), invoices
5. Overpayment Spreadsheet (Requirements) and related information must be separated by vendor,
You must complete and include the attached or similar location, and exemption type. Each vendor’s data must
spreadsheet in your claim. Some industries will require be totaled separately.
additional columns and information. Please review the

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DR 0137B (08/18/21) 
                        Instructions and Documentation
Requirements for Claim for Refund of Tax Paid to Vendors DR 0137B
                        (Do not use for income tax or severance refunds)
INDUSTRY SPECIFIC REFUND CLAIMS:                                 Rural Jump-Start
Note: A  general  reference  to  a  statute,  vendor,  case,  or   • Evidence that your business qualifies for the Rural 
references to the exemption type are not sufficient.             Jump-Start program and is endorsed by IHE.
In addition to the documentation listed above, the following     Manufacturing (Sales Tax Topic Manufacturing)
support should be included in your submission if you are         Industrial Utility
claiming refunds for the following industries:                     • Include the utility statements for the refund period 
Affordable Housing (FYI Sales 95)                                and copies of exemption certificates for exempt utility 
                                                                 charges (i.e. DR 1666 with computations showing the 
  • Statement from housing authority detailing and 
                                                                 exempt and nonexempt usage determined by square 
certifying the housing authority’s ownership interest in 
                                                                 footage or actual energy consumption);
the project and the percentage of the project that is for 
occupancy by persons of low income.                              ∘ Exemptions calculated by exempt and non-
                                                                  exempt usage will need to include a complete list 
Low-Emitting Heavy Vehicles (FYI Sales 91)                        outlining each equipment using the energy under 
  • Form DR 1369 Colorado State Sales and Use                     the meter being claimed with its’ original install 
Tax Exemption for Low-Emitting Heavy Vehicles                     or placement date.
Affidavit with the documentation showing the 
                                                                 Machinery, Machine Tools, and Parts
vehicle’s qualification (ex: Gross Motor Vehicle                   • Copies of the DR 1191 or DR 1192;
Weight Rating (GVWR).
                                                                   • If request is for an entity inside of an enterprise 
  • EPA certificate.                                             zone; include a statement from the enterprise zone 
  • A copy of the Purchase (Sales) Agreement or invoice.         administrator.
Computer Software (Sales Tax Topics Computer Software)           Mining and Oil & Gas Services
  • Proof that software was electronically delivered.              • In addition to invoices, please provide field tickets 
                                                                 or work orders for transactions claimed as exempt 
  • A copy of the contact demonstrating the software was         services. For example, mud services. 
subject to negotiation. 
  • Support of demonstrating the software was                    INTEREST:
customized.                                                      If this refund qualifies for interest please provide the 
                                                                 calculation and an explanation along with any support 
  • If purchases are for software service or maintenance, 
                                                                 demonstrating how it qualifies.
include a copy of the service agreement/contract.
                                                                 Interest is due on sales and use tax refunds when the 
  • Purchases of license renewal would required support 
                                                                 following conditions are met:
that the original software was electronically delivered.
                                                                   • The payment was made incident to a bona fide and 
Farm Equipment (Sales Tax Topic Agriculture)                     orderly discharge of an actual liability and
  • Form DR 0511 Affidavit for Colorado Sales Tax 
                                                                   • The refund is not issued within 90 days from the due 
Exemption for Farm Equipment with the documentation 
                                                                 date of the return, and
showing proof of the farming operation expense and 
income.                                                            • The refund claim was made in a timely manner after 
                                                                 discovery of the overpayment. 
  • Include an explanation of how the item is being used.
                                                                 Resources for Interest
Rural Broadband
                                                                   • Statute §39-21-110 and 39-21-110.5
Do not use this form. Please download Form DR 0137C.
                                                                   • Regulation 39-21-110 and 39-21-110.5

                        Visit Tax.Colorado.gov website for additional resources.

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DR 0137B (08/18/21) 
COLORADO DEPARTMENT OF REVENUE
Business Tax Accounting
P.O. Box 17087
Denver CO 80217-0087        Claim for Refund of Tax Paid to Vendors
(303) 238-SERV (7378)
                                              (Do not use for income tax refund)
                                              **Attention**
  • For Sellers/Retailers, Consumer Use, Local Marketing,                        • Failure  to  complete  the  required  form(s)  and  submit  all 
      County Lodging, Excise Tax, and Withholding use Form                     supporting documentation may cause the amount of the refund 
      DR 0137. For Rural Broadband, use Form DR 0137C.                         to be reduced or denied.

Refund To Be Made Payable To, And Mailed To:
Taxpayer's Last Name or Business Name         First Name                                                                  Middle Initial SSN

Taxpayer (DBA) or Attn:                                                                                                   FEIN

Mailing Address                                               City                                                        State                     ZIP

Description of your business activities and the products or services provided. (If you are an individual taxpayer and not a business, list “Not Applicable”)

Claim Information:
Store or Vendor Name

Vendor’s FEIN               Vendor’s Sales Tax Account Number Type of Tax                                                 Date(s) of purchase(s) (MM/YY-MM/YY)

Original Amount of Tax Paid                   Correct Amount                                                              Refund Requested (Required)

Type of Exemption                                             Total Sales or Use Tax Paid during the Period Covered (See instructions)

Reason (Explain below and on a separate sheet of paper if needed). All supporting documentation must be attached.

  The refund request includes a completed DR 0137B Claim for Refund form and is signed.
  An explanation which outlines why the refund was not obtained from the vendor with supporting documentation.
  A spreadsheet showing how your refund was calculated is included.
    Supporting documentation to support the claim is included. See instructions for examples of documentation requirements. 
      Note: Missing documentation could result in a denial of the claim
  Proof of payment (sales receipt, canceled checks, or bank statements) are included.
  Third party submitters, a Power of Attorney form DR 0145 is included.
I declare under penalty of perjury in the second degree that this claim including all attachments is to the best of my knowledge true 
and correct. I further understand that the claim and documentation may be subject to the same verification process used by the 
Department of Revenue in auditing other taxes for three years from the date of payment of the claim. § [13-80-101(1)(m) C.R.S.]
Taxpayer Signature (this line must be signed by an individual, officer, partner, or owner of the firm claiming the refund)

Print Name of Signor Above

Title                                                         Date             Phone Number                               Best Days & Times to Reach You

Signature of Preparer (if other than taxpayer)

Print Name of Preparer (if you are representative preparing this claim on behalf of a third party, include a copy of the DR 0145 Power of Attorney.)

Name of Firm                                                  Date             Phone Number                               Best Days & Times to Reach You

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DR 0137B (08/18/21) 
COLORADO DEPARTMENT OF REVENUE                                DR 0137B Claim for Refund of Sales or Use Tax  
Business Tax Accounting
P.O. Box 17087                                                                 Overpayment Spreadsheet
Denver CO 80217-0087
(303) 238-SERV (7378)                                  (Electronic preferred – See instructions and documentation requirements.)
Taxpayer’s Name                                                                                               Account Number/FEIN/SSN

Store Name (Only one vendor per sheet)

Store's Address                                                                City                                                   State ZIP

Store Number (if available) Where Product Was Purchased

Vendor's Sales Tax License or Account Number                  Vendor’s FEIN (if known) Type of Tax            Type of Exemption

Date of                 Amount of            State     County City   Special 
         Invoice Number                      Sales/    Sales/ Sales/  District                                Explanation how item or How item or service qualifies for 
Purchase                Sale Pretax          Use Tax Use Tax Use Tax  Sales/   Description of item or service service is used         the exemption claimed.
                                                                     Use Tax

Total
Tax                     $                    $      $         $      $

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