COLORADO DEPARTMENT OF REVENUE Colorado Retail

*DO*NOT*SEND*DR 0100 (10/07/19)COLORADO DEPARTMENT OF REVENUEDenver CO 80261-0013Colorado.gov/TaxMonthly Returns: due the 20th day of the month following thereporting month.Quarterly Returns:1st quarter (January – March): due April 202nd quarter (April – June): due July 203rd quarter (July – September): due October 204th quarter (October – December): due January 20Annual Returns: (January – December): due January 20Amended ReturnsIf a retailer is filing a return to amend a previously filed return, theretailer must mark the applicable box to indicate that the returnis an amended return. A separate amended return must be filedfor each filing period and for each site/location. The amendedreturn replaces the original return in its entirety and must reportthe full corrected amounts, rather than merely the changes in theamount of sales or tax due. If the amended return reduces theamount of tax reported on the original return, the retailer mustfile a Claim for Refund (DR 0137) along with the amended returnto request a refund of the overpayment. If the amended returnis filed after the due date and reports an increase in the amountof tax due, penalties and interest will apply.State and State-Collected Local Sales TaxesThe Colorado Retail Sales Tax Return (DR 0100) is usedto report not only Colorado sales tax, but also sales taxesadministered by the Colorado Department of Revenue forvarious cities, counties, and special districts in the state. Thesales taxes for different local jurisdictions are calculated andreported in separate columns of the DR 0100. Local salestaxes reported on the DR 0100 include:Many home-rule cities in Colorado administer their own salestaxes. Sales taxes for these self-collected home-rule citiescannot be reported and remitted with the DR 0100. Retailersmust report such taxes directly to the applicable city.See Department publication Colorado Sales/Use Tax Rates(DR 1002) for tax rates, service fee rates, and exemptioninformation for state and state-administered sales taxes.This publication also contains a list of self-administeredhome-rule cities.Avoiding Common Filing ErrorsYou can avoid several common errors by reviewing yourreturn before filing it to verify that: You completed all applicable lines of the return. You completed all three pages of the return, includingSchedule A and Schedule B. You must complete andsubmit all three pages when filing your return, even ifyou have no deductions or exemptions to report onSchedule A or Schedule B. You used the correct version of the form, dependingon the filing period. There are different versions of thesales tax return for each year 2016 through 2020. You entered your account number and site numbercorrectly on your return. You used the correct tax rate for eachjurisdiction reported on your return. SeeColorado.gov/tax/sales-and-use-tax-rates-lookup forinformation about state and local tax rates.Additional information about common filing errors can befound online at Colorado.gov/tax/sales-tax-file. RTD/CD – Sales taxes for the Regional TransportationDistrict (RTD) and the Scientific and Cultural FacilitiesDistrict (CD) are reported in the RTD/CD column ofthe DR 0100.Specific Line Instructions Special District – Special district sales taxes reportedin the Special District column include sales taxes forany Regional Transportation Authority (RTA), MultiJurisdictional Housing Authority (MHA), PublicSafety Improvements (PSI), Metropolitan DistrictTax (MDT), or Health Services District (HSD).Sales taxes for Mass Transportation Systems(MTS) and Local Improvement Districts (LID) arenot reported in the Special District column, but areinstead reported in the County/MTS and City/LIDcolumns, respectively.Line 1. Gross sales of goods and services for this site/location onlyEnter the gross sales of goods and services made duringthe filing period. Include only sales sourced pursuant to statelaw to the site/location indicated on the return. See Part 7:Retail Sales in the Colorado Sales Tax Guide for additionalinformation regarding sourcing. County/MTS – County and Mass TransportationSystems (MTS) sales taxes administered by theDepartment are reported in the County/MTS column. City/LID – City and Local Improvement Districts (LID)sales taxes administered by the Department arereported in the City/LID column.Retailers must complete all applicable lines, including lines 1,2, 3, 4, 14, and 18, entering 0 (zero), if applicable. Retailersmust also include Schedules A and B for each site/location.For small retailers subject to origin sourcing rules, includeall sales made from the retailer’s physical site/location,regardless of whether the property or service is delivered tothe purchaser at another location.For all other retailers who are subject to destination sourcingrules, do not include on a return for any physical site anysales delivered to the purchaser and sourced for sales taxpurposes to another location. For non-physical sites, includeall sales delivered and sourced to the location jurisdictioncode associated with the non-physical site.

*DO*NOT*SEND*DR 0100 (10/07/19)COLORADO DEPARTMENT OF REVENUEDenver CO 80261-0013Colorado.gov/TaxInclude all sales of goods and services, whether taxable ornot, and the collection during the filing period of any bad debtsdeducted on a return filed for a previous filing period.Line 6. Tax rateEnter the applicable state, city, county, and/or special districttax rate in each column of the return. The Colorado statesales tax rate is 2.9%. The sales tax rates for each city,county, and special district can be found in Departmentpublication Colorado Sales/Use Tax Rates (DR 1002) oronline at Colorado.gov/RevenueOnline.Line 8. Excess tax collectedEnter any tax collected in excess of the tax due as computedon line 7. For example, if the retailer collected 50 of countysales tax during the filing period, but only 45 of tax iscalculated in the County/MTS column of the return, theexcess 5 of tax collected must be reported on this line.Line 10. Service fee rateEnter the applicable service fee rate in each column of the return.The Colorado state service fee rate is 4%. Service fee rates foreach city, county, and special district can be found in Departmentpublication Colorado Sales/Use Tax Rates (DR 1002).Line 11. Service feeThe service fee is calculated by multiplying the amount online 9 by the rate on line 10. The full amount calculated shouldbe entered on line 11, unless the return is filed after the duedate or possibly if the return is an amended return. Both ofthese situations are addressed in the following instructions.Timely payment of taxIf the tax calculated on the return is paid by the return duedate, enter on line 11 the service fee calculated by multiplyingthe amount on line 9 by the service fee rate on line 10,regardless of whether the return is an original or amendedreturn. If the return is an original return and the tax is not paidby the due date for the return, and therefore no service fee isallowed, enter 0 on line 11.Amended returnsIf the return is an amended return and the tax reported on theoriginal return was not paid by the due date for the return, theallowable service fee on the amended return is 0.If the tax reported on the original return was paid by the duedate and the amended return reports an increase of the taxdue, the allowable service fee on the amended return is equalto the service fee allowed on the original return. Enter online 11 of the amended return the service fee allowed on theoriginal return. No additional service fee is allowed for theadditional tax reported on the amended return.If the tax reported on the original return was paid by the duedate and the amended returns reports a decrease of the taxdue, enter on line 11 the amount calculated by multiplyingthe amount on line 9 of the amended return by the servicefee rate on line 10.Limit on state service feeThe total combined Colorado state service fee allowed to aretailer for any given filing period is limited to 1,000. Theretailer should enter on line 11 the full amount calculated bymultiplying the amount on line 9 times the rate on line 10, butif the combined Colorado state service fee calculated on theretailer’s sales tax returns for all sites/locations for the filingperiod exceeds 1,000, the retailer must complete the StateService Fee Worksheet (DR 0103). The worksheet is usedto determine what amount, if any, the retailer must pay inaddition to the total balance due calculated on line 18 of theretailer’s returns. The amount of additional tax calculated onthe State Service Fee Worksheet (DR 0103) should not beentered anywhere on the retailer’s Colorado Retail Sales TaxReturn (DR 0100).Line 13. Credit for tax previously paidIf a retailer overpaid tax on any previously filed return for adifferent filing period, and a refund claim for such overpaymentis not barred by the statute of limitations, the retailer mayclaim a credit against tax calculated on the current returnfor such prior overpayment. Credit may be claimed only fortax overpayments for the same site/location and the samestate or local jurisdiction. No credit may be claimed for anoverpayment reflected in Department records either becausethe retailer filed an amended return or the Departmentadjusted the tax for the prior filing period.Line 15. PenaltyIf any retailer does not, by the applicable due date, file areturn, pay the tax due, or correctly account for tax due, theretailer will owe a penalty. The penalty is 10% of the tax plus0.5% of the tax for each month the tax remains unpaid, not toexceed a total of 18%. The minimum penalty amount is 15.Line 16. InterestIf the tax is not paid by the applicable due date, the retailerwill owe interest calculated from the due date until the datethe tax is paid. See FYI General 11 for interest rates andinformation about interest calculation.Schedule A and Schedule BSchedule A and Schedule B are used to report variousdeductions and exemptions. Any amounts entered on lines2 or 4 of the return may be disallowed if Schedules A andB for each site/location are not completed and includedwith the return. In general, Schedule A includes deductionsand exemptions that are not optional for state-administeredlocal jurisdictions and Schedule B includes exemptions thatare optional for local jurisdictions. See the SupplementalInstructions available online at Colorado.gov/tax/sales-tax-filefor guidance regarding specific deductions and exemptions.

DR 0100 (10/07/19)COLORADO DEPARTMENT OF REVENUEDenver CO 80261-0013Colorado.gov/Tax*190100 19999*Colorado Retail Sales Tax ReturnSignature (Signed under penalty of perjury in the second degree).SSN 1Date (MM/DD/YY)SSN 2FEINLast Name or Business NameFirst NameAddressCityColorado Account Number (XXXXXXXX-XXXX)Period (MM/YY-MM/YY)StateZipPhoneLocation Juris Code (Refer to form DR 0800)Due Date (MM/DD/YY)–0021-103Mark here if this is an Amended Return(1-1)1. Gross sales of goods and services for this site/location only(2-1)2. Total from line 13 of Schedule A3. Subtract line 2 from line 1and enter the result in eachapplicable column(3-1)StateRTD/CDSpecial (11-3)(11-4)(11-5)(13-1)(13-2)(13-3)(13-4)(13-5)4. Total from line 12 ofSchedule B5. Net taxable sales:Subtract line 4 from line 36. Tax rate7. Tax on net taxable sales:Multiply line 5 by line 68. Excess tax collected9. Add lines 7 and 810. Service fee rate11. Service fee: Multiplyline 9 by line 1012. Net tax due: Subtractline 11 from line 913. Credit for tax previouslypaidAttention: Continue to pages 2 and 3 to complete your return.Page 1City/LID

DR 0100 (10/07/19)COLORADO DEPARTMENT OF REVENUEDenver CO 80261-0013Colorado.gov/Tax*190100 29999*Colorado Account Number (XXXXXXXX-XXXX)Period (MM/YY-MM/YY)Name–(14-1)StateRTD/CDSpecial 5)14. Subtract line 13 fromline 1215. Penalty16. Interest17. Add lines 14, 15, and 16The State may convert your check to a one-time electronic banking transaction.Your bank account may be debited as early as the same day received by theState. If converted, your check will not be returned. If your check is rejected dueto insufficient or uncollected funds, the Department of Revenue may collect thepayment amount directly from your bank account electronically.Schedule A (see instructions)18. Balance due: Addamounts from line 17in each columnPaid by EFT(355) 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 resale8. Bad debts charged-off, returned goods, trade discounts and allowances where tax was paid(cash discounts are not allowed)9. Cost of exempt utilities upon which tax was previously paid (restaurants must complete andattach Form DR 1465)(A8-1)(A9-1)(A10-1)10. Exempt agricultural sales, not including farm and dairy equipment(A11-1)11. Sales of computer software that is not taxablePage 2City/LID

DR 0100 (10/07/19)COLORADO DEPARTMENT OF REVENUEDenver CO 80261-0013Colorado.gov/Tax*190100 39999*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.StateRTD/CDSpecial District1. Sales of food for domestichome consumption andfood sold through )(B7-2)(B7-3)(B7-4)(B7-5)2. Sales of machinery andmachine tools3. Sales of electricity andfuel for residential use4. Sales of farm and dairyequipment5. Sales of medium and(B5-1)heavy duty low-emittingvehicles and associatedparts and power sources6. Exempt sales made(B6-1)by schools, schoolorganizations, orcharitable organizations(B7-1)N/A7. Sales of 1-2)(B11-3)(B11-4)(B11-5)8. Sales of renewableenergy components9. Sales of property for usein space flight(B0-1)10. Sales of retailmarijuana and retailmarijuana products11. Other exempt sales (see (B11-1)instructions and identifytype(s) of exemption(s)claimed below)Type(s) of other exemption(s) claimed:12. Add lines 1 through 11of each column. Enterthe total on line 4 of FormDR 0100.Page 3

The Colorado Retail Sales Tax Return (DR 0100) is used to report not only Colorado sales tax, but also sales taxes administered by the Colorado Department of Revenue for various cities, counties, and special districts in the state. The sales taxes for different local jurisdictions are calculated and reported in separate columns of the DR 0100.