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DR 0137 (09/10/21)
COLORADO DEPARTMENT OF REVENUE
Business Tax Accounting
P.O. Box 17087
Denver CO 80217-0087

Claim For Refund Instructions for Form DR 0137
**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 Buyer’s/Purchaser’s claims, use Form DR 0137B. For Rural Broadband, use form DR 0137C.

The message or correspondence should include:
Table of Contents ● Subject Line- Address Change for Refund Claim
1. Instructions for Form .......................................1 ● Name of Business
2. Sellers/Retailers Overpayment Options ..........1 ● Colorado Account Number
3. Sellers/Retailers Claim for Refunds ................2 ● Date of your original submission
4. Local Marketing and County Lodging .............2 ● Tax Type(s)
5. Withholding Taxes (W2 & 1099) ......................4 ● Amount of Claim
● Filing Periods
6. Consumer Use Tax Refunds ...........................5
● Your Name
7. Interest ............................................................6
● Title
8. Excise/Fuel Claim for Refunds ........................7
● Phone number
9. File a Claim Online ..........................................8 ● Power of Attorney (POA) form DR 0145 (if you are a
10. Form... .............................................................9 third party)
* We reserve the right to use the original mailing address if
INSTRUCTIONS FOR FORM: we cannot verify that changes should take place.
Keep all documentation supporting refund claims at the
location of your business records. There are two options available to a vendor/retailer who has
overpaid sales tax. To determine the appropriate method,
You must file a separate DR 0137 form when you are read “Method One” and “Method Two”.
requesting a refund from multiple tax accounts. For example,
submit one claim for retail sales tax and a separate claim for Method One: (No credit exists on account)
retailer’s use tax.
If you overpaid sales tax on a previous retail sales tax
Power of Attorney (POA) return, you may deduct the overpayment amount on the
If you are submitting this claim for a third party, you must DR 0100 form, line 13 only if there is not an existing credit on
include a Power of Attorney (DR 0145). the account due to the overpayment. Credit may be claimed
only for tax overpayments for the same site/location and
Reason for Refund Request the same state or local jurisdiction. Do not reduce the tax
The reason for the over-payment should be listed. liability below zero. If there is a credit on a previous period or
a question as to the calculation of the overpayment of tax, a
Explanations such as “Credit on Account” or “Over-payment” or Claim for Refund (DR 0137) should be filed with an amended
“See attached” or “Filing error” are not sufficient explanations. return for the applicable period(s) and site(s). You may view
A short explanation should be provided even if a letter is your account at www.Colorado.gov/RevenueOnline
included. Additional information and examples have been
provided for each tax type. Method Two: (Credit exists on account or amended returns
are filed creating a credit).
Mailing Address This credit is not applied to subsequent filing periods. Future
The mailing address supplied on the claim for refund form will filings should be filed and paid on time.
be used to mail correspondence and a refund check.
A seller’s claim for refund is submitted when a vendor
Note: overpaid retail sales tax, retailer’s use tax, to the Colorado
Changes made to the mailing address using the Address Department of Revenue with a retail sales tax return
Change or Business Closure Form (DR 1102) will not be (DR 0100) or retailer’s use tax return (DR 0173) in error.
applied to your refund claim. Make changes to the mailing
address for your refund claim by doing one of the following*: See “Sellers/Retailers Claim for Refunds” for information on
● Send a Web Message (preferred) filing your claim.
● Mail written notification
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DR 0137 (09/10/21)

Sellers/Retailers Claim For Refunds

● Do not combine sales and use tax refunds on the same claim; file a separate claim for each tax account type.
For assistance in determining the breakdown of the tax rate on your invoice, see publication DR 1002.
● County Lodging and Local Marketing will have similar requirements to what is outlined.

REQUIRED DOCUMENTATION: 5. Spreadsheet
Note: The documentation requirements and examples listed You must attach supporting spreadsheet/schedule to
cover the most frequent claim types. The documentation your claim for the original returns being amended that
required will depend on the reason for overpayment. Some shows all invoices on which sales or use tax was paid
claims may require additional information or a combination with the following columns: (Highlight the invoices on
of the documentation outlined. the supporting spreadsheet/schedule(s) and their related
Overpayment reasons such as duplicate payment (exact amounts that are included in the refund claim.)
same amount), a vendor’s fee paid in error, or a payment data ● Store/vendor or customer’s name;
entry error, would not require the documentation outlined. ● Address including street, city, and state;
An example of payment data entry error would be you
intended to pay $5,000.00 and made an EFT payment for ● Date of invoice or purchase;
$50,000.00. ● Invoice number (attach copies of invoices);
1. Invoices or Purchase Orders ● Amount of the sale before taxes;
If your claim contains fewer than 100 invoices, submit
● State sales/use tax paid, county sales/use tax
copies of all invoices for review.
paid, city sales/use tax paid, special district sales/
If your claim contains 100 or more invoices, submit at least use tax paid, etc. (separate column for each tax);
25% for review which should include the following:
● Amount of refund being claimed;
● The majority of the larger dollar amounts requested.
● Indication of whether a copy of this invoice is
● Invoices for each customer submitted in the claim. enclosed;
● Select invoices from each filing period requested in ● A brief description of the item or service purchased;
the claim.
● Explanation of how the item or service is used;
● If you are claiming tax paid by third-party
● A brief description of why the tax is not due (attach
○ If you are claiming tax paid by third-party proof that the money was refunded or credited to
vacation Rental Company, provide the your customer)
reservation invoices receipts along with the
If you are applying for a refund from multiple periods and
third parties sales tax account number.
multiple site locations, the invoices and related information
2. Proof of Refund to Customer must be separated by period and location. Each period’s data
Proof tax was refunded to Customer such as a copy of must be totaled separately.
cancelled check or credit memo. If your claim contains Note: To reduce errors and for faster processing, electronic
100 or more invoices, see the Invoices or Purchase spreadsheets are preferred (CD or USB).
Orders section for the number of copies required.
6. Amended Returns
3. Proof of Exemption You must submit amended returns for each applicable
This could include a copy of the customer's resale period and include separate returns for each site
license or exemption certificate. Please see “Examples (location) involved in the refund claim. The department
of Documentation by Refund Reason”. requires that the refund request match the sites
4. Support for Filing Error (branches) that are set up on the account otherwise the
refund request cannot be processed. To verify your sites,
This could include sales summaries or reports. Please see
go to www.Colorado.gov/RevenueOnline, and select
“Examples of documentation by Refund Reason”.
"Find Sales and Use Tax Rates" under the Sales and
Use Tax category then select "View Business Location
Rates". You will be able to view all open sites. Any closed
sites will not show in the search. The site (where the tax
was remitted) must correspond to the appropriate site in
the refund request.

(Continued on next page)
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DR 0137 (09/10/21)

                  Sellers/Retailers Claim For Refunds (Continued)

If  you  amend  your  return(s)  electronically  at            8.  Refund Reason Example Two: "Incorrect Sales 
www.Colorado.gov/RevenueOnline: you are required to            Reported."
verify that your amended returns posted correctly prior to     In addition other documentation outlined above, an 
submitting your Claim for Refund (DR 0137). Be sure that       example of support could include a copy of one or 
you have contacted your software provider prior to filing an   more of the following:
amended XML return so that your XML amended indicator            ● Information to support the amounts reported on 
will be used. For Excel Spreadsheet filers, you will add       the original filing. 
a capital X in column O Row 3 in the Header. If the XML 
amended indicator is not used or you do not mark your            ● The sales report or other information to support 
Excel Spreadsheet as indicated above, your return will not     the amounts reduced/increased on the returns. 
be amended.                                                    9.  Refund Reason Example Three: "Estimated/Non-filer 
If  you  are  filing  an  amended  paper  return: you are      bill paid and return later filed reducing amount owed."
required to check the amended return box. A separate             ● Provide a copy of the sales report, invoices or 
amended return must be filed for each period and site          receipts supporting the actual filing. 
that  is  appropriate  to  the  refund  claim.  The  amended 
                                                               10.  Refund Reason Example Four: Received a letter 
return must show all tax columns as corrected, not merely 
                                                               indicating a credit was on the account.
the  difference(s).  The  amended  return  will  replace  the 
original return in its entirety. If applicable, be sure to use   ● If you received a letter, please review your return 
the correct vendor fee for the period(s) and site(s) you       and payment submitted for the filing period. In 
are amending.                                                  addition you should review your sales records, 
                                                               invoices and other records to determine the 
Examples of Documentation by Refund Reason
                                                               reason for overpayment.
7.  Refund Reason Example One: “Exempt Sale”.
                                                               Do not submit a claim for refund with the reason 
In addition to the documentation outlined above, an 
                                                               “Credit on Account”.
example of support could include a copy of one or 
more of the following:                                         11.  Refund Reason Example Five: Overpayment of bill. 
                                                                 ● If known, reference the applicable Statement of 
  ● Customer sales tax license or wholesale license.
                                                               Account (SOA) or notice you remitted payment on.
  ● Contractor’s exemption certificate.
  ● Certificate of exemption for Government  
or Charitable.
  ● Direct Pay Permit.
  ● Form DR 5002.
  ● Form DR 0563.

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DR 0137 (09/10/21)

Wage Withholding Tax Refunds

1. Overpayment of Current Year 2. Overpayment for previous calendar years
The Department issues refunds of wage withholding To apply for a refund from a previous calendar year, the
only once a year. Refund requests made prior to the following is required:
annual reconciliation will be denied unless an extenuating ● A Claim for Refund (DR 0137) indicating the
circumstance is documented. reason for the request.

Examples of an extenuating circumstance would include: ● An original or amended DR 1093 for the year the
● Federal withholding paid to the State of Colorado refund is being requested.
in error.
● Copies of the employees’ W-2Cs with complete
● A significant data entry error that will not be information showing the change in the
used by the end of the year or causes a hardship withholding amount.
on the business. For example, you intended to
make a payment of $5,000.00 and made one for ● Documentation showing how the refund amount
$50,000.00. was calculated.

If you overpaid wage withholding taxes for any period in 3. 1099 and Gaming Withholding
the current calendar year, take a credit on a subsequent
The guidance for 1099 and Gaming Withholding is
month’s Withholding Tax Return (DR 1094). The credit
similar to what is outlined above.
may be deducted from an EFT payment, a return filed on
Revenue Online, or a subsequent paper form DR 1094. To Forms for 1099
claim the credit, remit the difference owed on your next ● 1099 Income Withholding Tax Return (DR 1107).
filing. For example, you overpaid withholding by $200.00 on
your March filing. The amount of withholding owed for April ● Annual Transmittal of State 1099 Forms (DR 1106).
is $500.00. File a return and remit payment for $300.00 or ● 1099s.
if paying by EFT remit a payment for $300.00.
Forms for Gaming Withholding
If you are unable to claim the credit on a subsequent ● Backup Withholding Tax Return Gaming (DR 1091).
DR 1094 within the calendar year of the overpayment, you
may request a refund by filing the Annual Transmittal of ● Annual Reconciliation of Income Tax Withheld
State W-2 Forms (DR 1093) on or before January 31. The on Gaming Winnings (DR 1101).
DR 1093 will indicate the total amount of taxes withheld in ● W-2Gs.
the prior year on employees’ W-2s and the total amount
of withholding tax payments paid to the Department. If the
amount withheld and the amount paid results in a refund,
file the form DR 1093 and use line 3B.

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DR 0137 (09/10/21)

Consumer Use Tax Refunds
(If your claim is industry specific, please review both this page and the subsequent page)

REQUIRED DOCUMENTATION: ● Indication of whether a copy of this invoice is
Note: The documentation requirements listed covers the enclosed;
most frequent claim types. The documentation required will ● A brief description of the item or service purchased;
depend on the reason for overpayment. Some claims may ● Explanation of how the item or service is used;
require additional information. ● A brief description of why the tax is not due.
Overpayment reasons such as duplicate payment (exact same 4. Proof of Payment
amount) or a payment data entry error would not require the
If you are submitting a claim of double taxation, please
documentation outlined.
include proof of payment to the vendor.
An example of payment data entry error would be you intended
to pay $5,000.00 and made an EFT payment for $50,000.00. If you are applying for a refund from multiple periods, the
invoices and related information must be separated by period.
1. Invoices or Purchase Orders Each period’s data must be totaled separately.
● Invoices you are requesting a refund on.
Note: To reduce errors and for faster processing, electronic
2. Amended Returns spreadsheets are preferred (CD or USB).
If you are requesting a refund of consumer use tax, send
Industry Specific Consumer Claims
copies of amended forms DR 0252 and DR 0251 (for RTA).
(The information provided here is specifically for use claims.
You must submit separate amended returns for each
References to Sales FYIs are for resource purposes. If you
applicable period involved in the refund claim. The
are a buyer/purchaser of these please see form DR 0137B
amendment must be done for the period that the over-
for sales tax refunds on these industries).
payment occurred and not on a future period.
You are required to check the amended return box. A Note: A general reference to a statute, vendor, case, or
separate amended return must be filed for each period references to the exemption type are not sufficient.
and site that is appropriate to the refund claim. The
In addition to the documentation listed above, the following
amended return must show all tax columns as corrected,
support should be included in your submission if you are
not merely the difference(s). The amended return will
claiming refunds for the following industries:
replace the original return in its entirety.
1. Affordable Housing (FYI Sales 95)
3. Spreadsheet
You must attach a supporting spreadsheet/schedule to ● Statement from housing authority detailing and
your claim for the original returns being amended which certifying the housing authority’s ownership interest
showed the invoices on which use tax was paid with in the project and the percentage of the project that
the following columns: (Highlight the invoices on the is for occupancy by persons of low income.
supporting spreadsheet/schedule(s) and their related
amounts that are included in the refund claim.) 2. Low-Emitting Heavy Vehicles (FYI Sales 91)
● Form DR 1369 Colorado State Sales and Use
● Store or vendor’s name;
Tax Exemption for Low-Emitting Heavy Vehicles
● Date of invoice or purchase; Affidavit with the documentation showing the
● Invoice number (attach copies of invoices); vehicle's qualification (ex: Gross Motor Vehicle
● Invoice amount; Weight Rating (GVWR).
● State use tax and special district (RTD/CD/RTA) ● EPA certificate.
use tax paid (separate column for each tax);
● A copy of the Purchase (Sales) Agreement or invoice.
● Amount of refund being claimed;

(Continued on next page)
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DR 0137 (09/10/21)

Consumer Use Tax Refunds (Continued)
(If your claim is industry specific, please review this page and the previous page)

3. Computer Software (Sales Tax Topics Computer Software) Interest: If this refund qualifies for interest please provide
● Proof that software was electronically delivered. the calculation and an explanation along with any support
demonstrating how it qualifies.
● A copy of the contact demonstrating the software
was subject to negotiation. Interest is due on sales and use tax refunds when the
● Support demonstrating the software was customized. following conditions are met:
● If purchases are for software service or ● The payment was made incident to a bona fide and
maintenance, include a copy of the service orderly discharge of an actual liability and
agreement/contract. ● The refund is not issued within 90 days from the
● Purchases of license renewal would required support due date of the return, and
that the original software was electronically delivered. ● The refund claim was made in a timely manner
after discovery of the overpayment.
4. Farm Equipment (Sales Tax Topic Agriculture)
● Form DR 0511 Affidavit for Colorado Sales 8. Resources for Interest
Tax Exemption for Farm Equipment with the ● Statute §39-21-110 and 39-21-110.5
documentation showing proof of the farming
operation expense and income. ● Regulation 39-21-110 and 39-21-110.5
● Include an explanation of how the item is being used.

5. Rural Broadband
Do not use this form. Please download Form DR 0137C.
6. Rural Jump-Start
● Evidence that your business qualifies for the Rural
Jump-Start program and is endorsed by IHE.
7. Manufacturing (FYI Sales 10)
● Include the utility statements for the refund period
and copies of exemption certificates for exempt utility
charges (i.e. DR 1666 with computations showing the
exempt and nonexempt usage determined by square
footage or actual energy consumption);
● Copies of the DR 1191 or DR 1192;
● If request is for an entity inside of an enterprise
zone; include a statement from the enterprise
zone administrator.
● In addition to invoices, please provide field tickets
or work orders for transactions claimed as exempt
services. For example, mud services.

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DR 0137 (09/10/21)

                                           Excise Refunds

Overpayments  caused  by  the  following  situations  would    Liquor Excise
not  require  the  documentation  outlined  below.  Instead 
                                                                         ● A spreadsheet or report showing the liquor 
a  detailed  explanation  should  be  written  in  the  Refund 
                                                                       inventory counts or sales that match the return(s) 
Reason Request field on the DR 0137 form for these types 
                                                                       or amended return(s) information.
of refund requests.
                                                                         ● A DR 0450 for winery surcharge errors that 
       ● A duplicate payment for the exact same amount.                matches the return(s) or amended return(s) 
       ● The vendor fee was paid in error.                             information.
       ● A payment data entry error. For example, if you                 ● A spreadsheet that outlines the changes on the 
     intended to pay $5,000.00 and made an electronic                  amended return(s).

     payment for $50,000.00, instead.                          Fuel Excise Refunds (Aviation Sales Tax, Fuel 
       ● Payments made for estimated tax before the return     Tax, IFTA and Passenger Mile Tax)
     was filed that resulted in a reduced amount due.
                                                                         ● Invoices or Receipts.
REQUIRED DOCUMENTATION:                                                  ● Proof of Refund to Customer: Evidence that the tax 
Note:  The  documentation  requirements  and  examples                 was refunded to the customer, such as a copy of 
listed here cover the most frequent excise claim types.                cancelled check or credit memo.
The documentation required will depend on the reason for                 ● Proof of Exemption:This could include a copy of the 
the  refund  request.  Some  claims  may  require  additional          customer’s fuel exemption certificate.
information or a combination of the documentation outlined.              ● Support for Filing Error: This could include 
                                                                       amended return(s).
Marijuana Sales Tax and Marijuana Excise Tax
                                                                         ● Spreadsheet: Include a spreadsheet that outlines 
       ● Include a copy of the activity, transfer, or sales            the changes on the amended return(s).
     report from METRC that matches the return or                        ● Supporting documents such as manifests, credit 
     amended return information.                                       invoices, etc.
Cigarette Stamps
       ● Along with the stamps returned to the Excise Tax 
     Unit, the roll/pad numbers, stamp counts, and the 
     reason for the stamp return are required to be 
     included in the "Refund Request Reason" field.
       ● Original manufacturer's statement or affidavit 
     of returned merchandise must be attached for 
     stamped cigarettes returned to the manufacturer.

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DR 0137 (09/10/21)

New Online Seller’s Claim for Refund (form DR 0137)

Claim for Refunds for Sales, Retailer’s Use, Consumer Filing Tips
Use, County Lodging, Local Marketing, Wage Withholding,
Fuel, IFTA, Passenger Mile, Cigarette, Tobacco, Nicotine, Refund Details
Marijuana, and Liquor taxes can now be submitted online. Filing Period - Enter the periods related to your
claim. If the claim only applies to one month,
Who’s Eligible for Online Filing? enter the same period in both the Period Begin
● Established Colorado Taxpayers and Period End fields.
● Taxpayers with Revenue Online Access Example
● Supporting documentation to attach to the claim.
The overpayment is for the January 2020 filing
period, enter 01/31/2021 in both fields.
Why File Online?
Missing Information/Documentation
● Save postage and time mailing
● Reduce errors and incomplete submissions If following your original filing you have identified
missing documents or information, please
● Sales Tax filers can include multiple jurisdictions
provide it as soon as possible.
(state, RTD/CD, city and county) on one submission
● Receive confirmation that your claim has 1. Log into your Revenue Online Account.
been received within 24 hours of a successful 2. Click, “More”
transmission.
3. Under Correspondence,click, “Send a Web Message”
IMPORTANT: Different tax types such as Sales vs. and reference the confirmation number received.
Consumer Use must be submitted separately. 4. Select the tax type related to the claim.
5. Select a period related to the claim.
Filing Online and Filing Tips
6. Choose “Refund question”
Filing Online 7. Enter the words “Additional Information” along with
1. Review the instructions and documentation your confirmation in the Subject line.
requirements by tax type (available with this form). 8. Provide additional information in the Message field
2. Visit Colorado.gov/RevenueOnline and log into your and attach documentation by clicking “Add”. The
account. “Add” link is located at the bottom right hand side.
3. Click the “Additional Actions link”.
4. Next, Submit A Claim for Refund (DR0137) and
follow the prompts.
5. You will receive an email within 24 hours of the
submission being successfully transmitted.

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DR 0137 (09/10/21)
COLORADO DEPARTMENT OF REVENUE Claim for Refund
Business Tax Accounting
P.O. Box 17087 This claim form is for monies remitted directly to
Denver CO 80217-0087 The Department of Revenue. (Do not use for income tax refund)
(303) 238-SERV (7378)
**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.
New Online Filing for Some Tax types. See Instructions on page 8
● This form is used for: Sellers/Retailers, Consumer Use, ● Periods can be combined if consecutive for each type of tax.
Local Marketing, County Lodging, Withholding, Fuel ● You must file a separate DR 0137 form when you are
Tax, IFTA, Passenger Mile, Cigarette, Tobacco, Nicotine, requesting a refund from multiple tax accounts.
Marijuana, and Liquor. For example, submit one claim for retail sales tax and a
For Buyer's/Purchaser's claims, use Form DR 0137B. For Rural separate claim for retailer's use tax.
Broadband Use, use Form DR 0137C. ● Submit form(s) along with supporting documentation.
● Review the instructions provided with this form prior to Keep a copy of the form(s) and documentation for your
submitting your claim for refund. records. (See instructions).
● The vendor's fee, which was retained when the tax was Mail your request to:
remitted to the Department, will be deducted from all sales Sales/Use Tax Accounting Section
tax refund claims. Colorado Department of Revenue
● Interest: If this refund qualifies for interest please provide PO Box 17087
the interest in the claim and an explanation of how the Denver, CO 80217
refund qualifies for interest. See instructions.
Refund to be made payable to, and mailed to: (If this is different from the name and address on the Department records for the account
number(s) used, provide explanation and notarized power of attorney specific to this refund claim for the action.)
Taxpayer Last Name First Name Middle Initial

Taxpayer Legal Name Taxpayer DBA (if applicable)

Mailing Address City State ZIP

SSN (If business was registered using SSN) FEIN (If business was registered using FEIN)
REQUIRED if business was registered using SSN REQUIRED if business was registered using FEIN
Colorado Department of Revenue Account Number Type of Tax Period (MM/YY - MM/YY)

Original Amount Paid (required) Correct Amount (required) Refund Amount Requested (required)

Refund Request Reason (List the reason for the over-payment.) Note: Explanations such as credit on account, over-payment, see attached, or filing
error are not sufficient explanations. A short explanation should be provided even if a letter is included.

F The refund request includes a completed DR 0137 Claim for Refund form and is signed.
F The Refund reason(s) is not vague such as “Overpayment”, “Filing error”, “Amended my Return”, or “Credit on my Account”.
F 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.
F Proof of refund to the customer is included.
F 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 officer, partner, or owner of the firm claiming the refund)

Taxpayer's Printed Name

Title Phone Number Date (MM/DD/YY) Best Days & Times to Reach You

Signature of Preparer (if other than taxpayer). If you are a third party include the form DR 0145 Power of Attorney form.

Printed Name of Preparer (if other than taxpayer). If you are a third party include the form DR 0145 Power of Attorney form.

Name of Firm Phone Number Date (MM/DD/YY) Best Days & Times to Reach You

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