DR 0137C (08/06/19) 
COLORADO DEPARTMENT OF REVENUE 
Business Tax Accounting, Room 208 
PO Box 17087 
Denver CO 80217-0087 
(303) 238-SERV (7378)
                     Sales/Use Tax Refund for Broadband Equipment
                     Instructions for DR 0137C (Do not use for income tax refund)
                                                      **Attention**
  ● 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 Sellers/Retailers, Consumer Use, Local Marketing, County Lodging and Withholding use Form DR 0137. For 
Buyer’s/Purchaser’s claims, use Form DR 0137B.

GENERAL INFORMATION AND RURAL                                  If your claim contains 100 or more invoices, submit at least 
BROADBAND PURPOSE:                                             25% for review which should include the following:
                                                                 ● The majority should be the larger dollar amounts 
Do not combine sales and use tax refunds on the same           requested.
claim; file a separate claim for each tax account type. If you   ● Invoices for each vendor submitted in the claim. 
are submitting this claim for a third party, you must include    ● Select invoices from each filing period requested in the 
a Power of Attorney (DR 0145). Keep all documentation          claim.
supporting refund claims at the location of your business        ● Invoices from the vendor the items were purchased 
records. For assistance in determining the breakdown of        from should be submitted. Do not submit internal 
the tax rate on your invoice, see publication DR 1002.         invoices. If your claim contains internal invoices, 
                                                               provide the purchase order.
                                                                 ● Bundled using paper clips or binder clips. Do not staple 
BROADBAND EQUIPMENT REFUND                                     documents together.
A broadband provider is allowed to claim a refund for 
                                                               Please note: The department may request additional 
equipment used in providing broadband service in a 
                                                               invoices if it is deemed necessary. 
target area. The refund only applies to state sales tax or 
state use tax.                                                 Proof of Payment
Claims must be received no earlier than January 1st              ● Sales Tax receipt from vendor. This should list the 
and no later than April 1st for the immediately preceding      purchases, the sales tax charged, and record of the 
calendar year. The total amount of refunds is limited to one   payment.
million dollars for each calendar year. In the event that the    ● For purchases made using invoices or purchase orders 
total refunds claims exceed one million dollars, the refunds   provide a copy of canceled check (front and back) 
will be prorated to all broadband providers that submitted a   or if paid electronically the bank statement or EFT 
valid claim.                                                   transaction details and confirmation.
The Department of Revenue will not review claims until 
after April 1st of each year.                                  Spreadsheets
Broadband Provider means a person that provides                Spreadsheets must be submitted in readable form (at 
broadband service.                                             least 10 point font or larger). Each vendor’s data must be 
                                                               totaled separately.
Broadband Service means any communications service 
having the capacity to transmit data to enable a subscriber    Note: To reduce errors and for faster processing, electronic 
to the service to originate and receive high-quality voice,    spreadsheets are preferred (CD or USB).
data, graphics, and video at speeds of at least four megabits  The invoices that are included with the spreadsheet should 
per second for download and one megabit per second             be numbered and match the spreadsheet. A spreadsheet 
for upload or the Federal Communications Commission’s          showing how the refund amount was calculated should be 
definition of broadband service, whichever is faster.          included with the following columns per invoice:
Target Area means the unincorporated part of a                   ● Store or vendor’s name;
county or municipality with a population of less than            ● FEIN or Colorado Account number (CAN) of the 
thirty thousand (30,000) people, according to the most         vendor;
recently available population statistic of the United            ● Date of purchase;
States Bureau of the Census.                                     ● Invoice number;
                                                                 ● Sales price of item before tax;
                                                                 ● State sales/use tax paid, county sales/use tax paid, 
REQUIRED DOCUMENTATION:                                        city sales/use tax paid, special district sales/use tax 
                                                               paid, etc. (separate column for each tax);
Invoices or purchase orders                                      ● Total of each tax refund requested by tax type;
If your claim contains under 100 invoices, submit copies of      ● Indication of whether a copy of this invoice is enclosed;
all invoices for review.                                         ● A brief description of the item or service purchases;
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DR 0137C (08/06/19) 

                    Sales/Use Tax Refund for Broadband Equipment
     Instructions continued for DR 0137C (Do not use for income tax refund)
  ● Explanation of how the item or service is used;          meets the minimum requirements as set forth in the 
  ● How the item or service qualifies for the exemption      Broadband Service definition above. 
claimed.                                                       ● Supporting documentation from the Census Bureau 
Note: A general reference to the statute or reference to the that the unincorporated  part of the county or 
exemption type in lieu of the description of the purchase    municipality has a population under 30,000.
and how it’s used is not sufficient.                           ● Provide an electronic spreadsheet for claims with more 
                                                             than 30 invoices. 

Other Support Required for this Refund Type                  INTEREST
  ● Documentation showing the exact location in 
                                                             Interest is due on sales and use tax refunds when the 
which the equipment is being deployed, which may 
                                                             following conditions are met:
include copy(s) of the permit(s), approved by a local 
government.                                                    ● The payment was made incident to a bona fide and 
  ● Supporting documentation from the Census Bureau          orderly discharge of an actual liability, and
indicating that the equipment is being deployed in a           ● The refund is not issued within 90 days from the due 
target area.                                                 date of the return, and
  ● Copies of contracts between parties applicable to the      ● The refund claim was made in a timely manner after 
broadband service.                                           discovery of the overpayment. 
  ● A detailed description of each item and an explanation 
of how each item is used to provide broadband service.  Resources for Interest  
  ● Provide documentation showing that the performance         ● Statute §39-21-110 and 39-21-110.5
specifications of the broadband service provided               ● Regulation 39-21-110 and 39-21-110.5

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DR 0137C (08/06/19) 
COLORADO DEPARTMENT OF REVENUE 
Business Tax Accounting, Room 208 
PO Box 17087 
Denver CO 80217-0087 
(303) 238-SERV (7378)

                     Sales/Use Tax Refund for Broadband Equipment
                                               (Do not use for income tax refund)
                                               **Attention**
  ● 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 Sellers/Retailers, Consumer Use, Local Marketing, County Lodging and Withholding use Form DR 0137. For 
Buyer’s/Purchaser’s claims, use Form DR 0137B.
Refund to be made payable to, and mailed to:
Taxpayer's Last Name                           First Name                                         Middle Initial           SSN

Taxpayer (DBA)                                                                                                             FEIN

Mailing Address                                                                              City                          State Zip

Store or Vendor Name                           Type of Tax                                        Calendar Year of Claim (mm/yy-mm/yy)

Original Amount Paid                           Correct Amount                                     Refund Requested

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

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) Phone Number
                                                                                                                           (       )
Print Name of Signor Above                     Title                                                                       Date

Signature of Preparer (if other than taxpayer)                                                                             Date

Name of Firm (If you are a representative preparing this claim on behalf of a third party, include a copy of the DR 0145 Power of Attorney). Phone Number
                                                                                                                           (       )
                                  For Departmental Use Only. Do not write in this section.

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DR 0137C (08/06/19) 
COLORADO DEPARTMENT OF REVENUE 
Business Tax Accounting, Room 208             Sales/Use Tax Refund for Broadband Equipment Spreadsheet
PO Box 17087 
Denver CO 80217-0087                                                 (See Additional information in the Instructions)
(303) 238-SERV (7378)
Store Name (Only one vendor per sheet)

Store's Address                                                            City                                                   State ZIP

Store Number                                                               Calendar Year of Claim

Vendor's Sales Tax Number                              FEIN                Type of Tax

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

Total 
Tax                               $         $   $    $           $
* A refund is only allowed on State. These columns are used to ensure a correct calculation was done and state tax was charged. 
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