Form DR0100 "Colorado Retail Sales Tax Return" - Colorado

What Is Form DR 0100 Form?

Form DR 0100, Colorado Retail Sales Tax Return With Deductions & Exemptions Schedules​, is required for any retail establishment within the state of Colorado and must be filed every quarter, even if no tax has been collected or no tax is due. The purpose of this form is to calculate how much a retail establishment will owe the state of Colorado in Sales Tax, minus deductions and exemptions.

The Colorado DR 0100 Form is issued by the Colorado Department of Revenue (CDOR) on October 7, 2019, and is available for download here. Starting on January 1, 2018, the CDOR will require that ALL Colorado sales tax licensees report and pay sales tax, regardless of the filing format.

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How to Fill Out Form DR 0100?

The CO DR 0100 Form can be filled out either online or in print. CO DR 0100 Instructions will ask for the following information to be completed:

  1. General information about the company's information and owner, including social security numbers, location;
  2. Gross sales of goods and services for this site/location only;
  3. Any Penalties or Interest due;
  4. Wholesale sales, including wholesale sales of ingredients and component parts ;
  5. Sales made to nonresidents or sourced to locations outside of Colorado;
  6. Sales of nontaxable services;
  7. Sales to exempt entities and organizations;
  8. Sales of gasoline, dyed diesel, and other exempt fuels;
  9. Sales of exempt drugs and medical devices;
  10. Fair market value of property received in exchange and held for resale;
  11. Goods that have been returned, bad debts listed as charged-off, discounts for trade and allowances when tax was charged;
  12. Cost of exempt utilities upon which tax was previously paid;
  13. Exempt agricultural sales, not including farm and dairy equipment;
  14. Sales of computer software that is not taxable;
  15. Other exempt sales.

The easiest way to complete Colorado Form DR 100 is to create a profile on CDOR's Revenue Online service following these steps:

  1. Go to the state of Colorado's government website to create your login ID through the Revenue Online page and click "Create a Login ID" to start.
  2. Select the entity type, follow the instructions and click "Next" to move to the next step.
  3. Fill in all requested fields.
  4. Fill in the Login/Password for your account.
  5. Complete the Account Information.
  6. Once you have entered this information you will see a confirmation page.
  7. An Authorization Code will at this point be sent to the email listed. Make a note of this code, return to Revenue Online, and enter the code given.

Retailers can remit payment electronically through either Electronic Funds Transfer (EFT) or by credit card or e-check. They can also remit payment by credit card or electronic check, but a processing fee is charged for any payments remitted by credit card or electronic check. Additionally, there is the option to remit payment with a paper check and this is possible whether they file electronically or with a paper return. Depending on the type of business, filings may be due monthly, quarterly, or annually.

Where to Mail Form DR 0100?

Retailers electing to file electronically can complete the form through CDOR's Revenue Online system.

Retailers electing to file a paper return must sign, date, and mail the return, along with their payment, if applicable, to the Colorado Department of Revenue in Denver, CO (80261-0013).

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Download Form DR0100 "Colorado Retail Sales Tax Return" - Colorado

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Colorado Retail
DR 0100 (10/07/19)
*DO*NOT*SEND*
COLORADO DEPARTMENT OF REVENUE
Sales Tax Return
Denver CO 80261-0013
Colorado.gov/Tax
General Information
Department before filing returns with an Excel
spreadsheet. Information can be found online at
Retailers must file a sales tax return for every filing period,
Colorado.gov/tax/sales-tax-spreadsheet-filing.
even if the retailer made no sales during the period and no
tax is due. Typically, returns must be filed on a monthly basis.
Payment Information
See Part 7: Filing and Remittance in the Colorado Sales Tax
The Department offers retailers several payment options for
Guide for additional information regarding filing frequency.
remitting sales taxes.
A separate return must be filed for each business site or
location at which a retailer makes sales. If a retailer fails to
Electronic Payments
file a return for any filing period, the Department will estimate
Regardless of whether they file electronically or with a paper
the tax due and issue to the retailer a written notice of the
return, retailers can remit payment electronically using one
estimated tax due. The Department may deactivate the sales
of two payment methods. Retailers who remit electronic
tax account of a retailer who fails to file returns for successive
payments should check the appropriate box on line 18 of the
filing periods.
return to indicate their electronic payment.
Electronic Filing Information
• EFT Payment – Retailers can remit payment by
electronic funds transfer (EFT) via either ACH debit
The Department offers multiple electronic filing options that
or ACH credit. There is no processing fee for EFT
retailers may use as an alternative to filing paper returns.
payments. Retailers must register prior to making
• Revenue Online – Retailers must first create a Revenue
payments via EFT and will not be able to make
Online account to file returns through Revenue Online.
payments via EFT until 24-48 hours after registering.
Retailers who file returns through Revenue Online must
See Electronic Funds Transferred (EFT) Program
file separate returns for each of the retailer’s business
For Tax Payments (DR 5782) and Electronic Funds
sites or locations. Revenue Online can be accessed at
Transfer (EFT) Account Setup For Tax Payments (DR
Colorado.gov/RevenueOnline.
5785) for additional information.
• XML Filing – Retailers may file returns electronically in
• Credit Card and E-Check – Retailers can remit
an XML (Extensible Markup Language) format using
payment electronically by credit card or electronic
any of the approved software options listed online at
check online at Colorado.gov/RevenueOnline. A
Colorado.gov/tax/software-developers-sales-tax-xml.
processing fee is charged for any payments remitted
Retailers do not need to obtain any special approval
by credit card or electronic check.
from the Department to file using an approved
software option.
Paper Check
• Spreadsheet Filing – Retailers may file electronically
Regardless of whether they file electronically or with a paper
return, retailers can remit payment with a paper check.
using an approved Microsoft Excel spreadsheet.
Each retailer must obtain approval from the
Retailers should write “Sales Tax,” the account number, and
Colorado Retail
DR 0100 (10/07/19)
*DO*NOT*SEND*
COLORADO DEPARTMENT OF REVENUE
Sales Tax Return
Denver CO 80261-0013
Colorado.gov/Tax
General Information
Department before filing returns with an Excel
spreadsheet. Information can be found online at
Retailers must file a sales tax return for every filing period,
Colorado.gov/tax/sales-tax-spreadsheet-filing.
even if the retailer made no sales during the period and no
tax is due. Typically, returns must be filed on a monthly basis.
Payment Information
See Part 7: Filing and Remittance in the Colorado Sales Tax
The Department offers retailers several payment options for
Guide for additional information regarding filing frequency.
remitting sales taxes.
A separate return must be filed for each business site or
location at which a retailer makes sales. If a retailer fails to
Electronic Payments
file a return for any filing period, the Department will estimate
Regardless of whether they file electronically or with a paper
the tax due and issue to the retailer a written notice of the
return, retailers can remit payment electronically using one
estimated tax due. The Department may deactivate the sales
of two payment methods. Retailers who remit electronic
tax account of a retailer who fails to file returns for successive
payments should check the appropriate box on line 18 of the
filing periods.
return to indicate their electronic payment.
Electronic Filing Information
• EFT Payment – Retailers can remit payment by
electronic funds transfer (EFT) via either ACH debit
The Department offers multiple electronic filing options that
or ACH credit. There is no processing fee for EFT
retailers may use as an alternative to filing paper returns.
payments. Retailers must register prior to making
• Revenue Online – Retailers must first create a Revenue
payments via EFT and will not be able to make
Online account to file returns through Revenue Online.
payments via EFT until 24-48 hours after registering.
Retailers who file returns through Revenue Online must
See Electronic Funds Transferred (EFT) Program
file separate returns for each of the retailer’s business
For Tax Payments (DR 5782) and Electronic Funds
sites or locations. Revenue Online can be accessed at
Transfer (EFT) Account Setup For Tax Payments (DR
Colorado.gov/RevenueOnline.
5785) for additional information.
• XML Filing – Retailers may file returns electronically in
• Credit Card and E-Check – Retailers can remit
an XML (Extensible Markup Language) format using
payment electronically by credit card or electronic
any of the approved software options listed online at
check online at Colorado.gov/RevenueOnline. A
Colorado.gov/tax/software-developers-sales-tax-xml.
processing fee is charged for any payments remitted
Retailers do not need to obtain any special approval
by credit card or electronic check.
from the Department to file using an approved
software option.
Paper Check
• Spreadsheet Filing – Retailers may file electronically
Regardless of whether they file electronically or with a paper
return, retailers can remit payment with a paper check.
using an approved Microsoft Excel spreadsheet.
Each retailer must obtain approval from the
Retailers should write “Sales Tax,” the account number, and
DR 0100 (10/07/19)
*DO*NOT*SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
Form Instructions
the filing period on any paper check remitted to pay sales tax
to ensure proper crediting of their account.
In preparing a sales tax return, a retailer must include its
identifying information (such as name and account number),
• Paper Return – Retailers who file a paper return
the filing period and due date, and information about sales
can mail a paper check with the return to pay the tax
and exemptions in order to calculate the tax due. Specific
reported on the return.
instructions for preparing sales tax returns appear below and
• Electronic Filing Through Revenue Online – A
on the following pages.
retailer who files electronically through Revenue
Online can remit payment by paper check. Once the
SSN and FEIN
electronic return has been submitted, the retailer can
Retailers must provide a valid identification number, issued by
select “Payment Coupon” for the payment option to
the federal government, when filing a sales tax return. If the
print a payment processing document to send along
retailer is a corporation, partnership, or other legal entity, this
with their paper check.
will generally be a Federal Employer Identification Number
(FEIN). If the retailer is a sole proprietorship, a Social Security
Physical And Non-Physical Sites
number (SSN) will generally be used instead.
A retailer is required to obtain a sales tax license and
Colorado Account Number
file separate sales tax returns for each separate place of
Retailers must enter their Colorado account number on each
business at which the retailer makes sales (a “physical
return, including both their eight-digit account number and the
site”). Additionally, if a retailer delivers taxable goods or
four-digit site/location number (for example: 12345678-0001).
services to a purchaser at any location other than the
If a retailer makes sales at different locations, the retailer
retailer’s place of business, the retailer must register with
must file a separate return for each location. Returns must
the Department a “non-physical site” for each location
also be filed for each location jurisdiction code area into which
jurisdiction code into which goods or services are delivered
the retailer makes deliveries during the tax period. The eight-
(see Department publication Location/Jurisdiction Codes
digit account number will be the same for each location or
for Sales Tax Filing (DR 0800) for information about
site, but the four-digit site/location number will be unique for
location jurisdiction codes). A “non-physical site” is required
each location or site.
for deliveries even if the retailer has a physical site within
the same location jurisdiction code. A separate return must
If you have applied for your license, but do not have your
be filed for each physical site and each non-physical site.
account number, please contact the Customer Contact Center
at (303) 238-7378 for assistance.
Filing A Paper Return
Retailers electing to file a paper return must sign, date, and
Period
mail the return, along with their payment, if applicable, to:
Retailers must indicate the filing period for each return. The
filing period is defined by the first and last months in the filing
Colorado Department of Revenue
period and entered in a MM/YY-MM/YY format. For example:
Denver CO 80261-0013
• For a monthly return for January 2020, the filing period
Retailers are required to keep and preserve for a period of
would be 01/20-01/20.
three years all books, accounts, and records necessary to
determine the correct amount of tax.
• For a quarterly return for the first quarter (Jan. through
March) of 2020, the filing period would be 01/20-03/20.
Items Removed From Inventory
• For an annual return filed for 2020, the filing period
Any tangible personal property a retailer purchased for resale,
would be 01/20-12/20.
but subsequently removed from inventory for the retailer’s
own use, is subject to consumer use tax. A Consumer Use
Location Juris Code
Tax Return (DR 0252) is required to report and remit any
Retailers must enter the six-digit location jurisdiction (juris)
consumer use tax a retailer owes.
code to identify the site/location of sales reported on the
return. For physical site/locations, the code appears on the
Additional Resources
retailer’s Sales Tax License under 'Liability Information.'
Additional sales tax guidance and filing information can be
A complete listing of location juris codes can be found in
found online at Colorado.gov/tax. These resources include:
Department publication Location/Jurisdiction Codes for Sales
• Colorado Sales Tax Guide
Tax Filing (DR 0800).
• Sales tax classes and videos available online at
Due Date
Colorado.gov/Tax/Education.
Retailers must enter the due date for the return. Returns are
• The Customer Contact Center, which can be contacted
due the 20th day of the month following the close of the filing
at (303) 238-7378.
period. If the 20th is a Saturday, Sunday, or legal holiday, the
return is due the next business day.
DR 0100 (10/07/19)
*DO*NOT*SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
Monthly Returns: due the 20th day of the month following the
Many home-rule cities in Colorado administer their own sales
reporting month.
taxes. Sales taxes for these self-collected home-rule cities
cannot be reported and remitted with the DR 0100. Retailers
Quarterly Returns:
must report such taxes directly to the applicable city.
1st quarter (January – March): due April 20
See Department publication Colorado Sales/Use Tax Rates
2nd quarter (April – June): due July 20
(DR 1002) for tax rates, service fee rates, and exemption
3rd quarter (July – September): due October 20
information for state and state-administered sales taxes.
This publication also contains a list of self-administered
4th quarter (October – December): due January 20
home-rule cities.
Annual Returns: (January – December): due January 20
Avoiding Common Filing Errors
Amended Returns
You can avoid several common errors by reviewing your
If a retailer is filing a return to amend a previously filed return, the
return before filing it to verify that:
retailer must mark the applicable box to indicate that the return
• You completed all applicable lines of the return.
is an amended return. A separate amended return must be filed
for each filing period and for each site/location. The amended
• You completed all three pages of the return, including
return replaces the original return in its entirety and must report
Schedule A and Schedule B. You must complete and
the full corrected amounts, rather than merely the changes in the
submit all three pages when filing your return, even if
amount of sales or tax due. If the amended return reduces the
you have no deductions or exemptions to report on
amount of tax reported on the original return, the retailer must
Schedule A or Schedule B.
file a Claim for Refund (DR 0137) along with the amended return
• You used the correct version of the form, depending
to request a refund of the overpayment. If the amended return
on the filing period. There are different versions of the
is filed after the due date and reports an increase in the amount
sales tax return for each year 2016 through 2020.
of tax due, penalties and interest will apply.
• You entered your account number and site number
State and State-Collected Local Sales Taxes
correctly on your return.
The Colorado Retail Sales Tax Return (DR 0100) is used
• You
used
the
correct
tax
rate
for
each
to report not only Colorado sales tax, but also sales taxes
jurisdiction
reported
on
your
return.
See
administered by the Colorado Department of Revenue for
Colorado.gov/tax/sales-and-use-tax-rates-lookup for
various cities, counties, and special districts in the state. The
information about state and local tax rates.
sales taxes for different local jurisdictions are calculated and
Additional information about common filing errors can be
reported in separate columns of the DR 0100. Local sales
found online at Colorado.gov/tax/sales-tax-file.
taxes reported on the DR 0100 include:
Specific Line Instructions
• RTD/CD – Sales taxes for the Regional Transportation
District (RTD) and the Scientific and Cultural Facilities
Retailers must complete all applicable lines, including lines 1,
District (CD) are reported in the RTD/CD column of
2, 3, 4, 14, and 18, entering 0 (zero), if applicable. Retailers
the DR 0100.
must also include Schedules A and B for each site/location.
• Special District – Special district sales taxes reported
Line 1. Gross sales of goods and services for this site/
in the Special District column include sales taxes for
location only
any Regional Transportation Authority (RTA), Multi-
Enter the gross sales of goods and services made during
Jurisdictional Housing Authority (MHA), Public
the filing period. Include only sales sourced pursuant to state
Safety Improvements (PSI), Metropolitan District
law to the site/location indicated on the return. See Part 7:
Tax (MDT), or Health Services District (HSD).
Retail Sales in the Colorado Sales Tax Guide for additional
Sales taxes for Mass Transportation Systems
information regarding sourcing.
(MTS) and Local Improvement Districts (LID) are
For small retailers subject to origin sourcing rules, include
not reported in the Special District column, but are
all sales made from the retailer’s physical site/location,
instead reported in the County/MTS and City/LID
regardless of whether the property or service is delivered to
columns, respectively.
the purchaser at another location.
• County/MTS – County and Mass Transportation
For all other retailers who are subject to destination sourcing
Systems (MTS) sales taxes administered by the
rules, do not include on a return for any physical site any
Department are reported in the County/MTS column.
sales delivered to the purchaser and sourced for sales tax
• City/LID – City and Local Improvement Districts (LID)
purposes to another location. For non-physical sites, include
sales taxes administered by the Department are
all sales delivered and sourced to the location jurisdiction
reported in the City/LID column.
code associated with the non-physical site.
DR 0100 (10/07/19)
*DO*NOT*SEND*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
Include all sales of goods and services, whether taxable or
Limit on state service fee
not, and the collection during the filing period of any bad debts
The total combined Colorado state service fee allowed to a
deducted on a return filed for a previous filing period.
retailer for any given filing period is limited to $1,000. The
retailer should enter on line 11 the full amount calculated by
Line 6. Tax rate
multiplying the amount on line 9 times the rate on line 10, but
Enter the applicable state, city, county, and/or special district
if the combined Colorado state service fee calculated on the
tax rate in each column of the return. The Colorado state
retailer’s sales tax returns for all sites/locations for the filing
sales tax rate is 2.9%. The sales tax rates for each city,
period exceeds $1,000, the retailer must complete the State
county, and special district can be found in Department
Service Fee Worksheet (DR 0103). The worksheet is used
publication Colorado Sales/Use Tax Rates (DR 1002) or
online at Colorado.gov/RevenueOnline.
to determine what amount, if any, the retailer must pay in
addition to the total balance due calculated on line 18 of the
Line 8. Excess tax collected
retailer’s returns. The amount of additional tax calculated on
Enter any tax collected in excess of the tax due as computed
the State Service Fee Worksheet (DR 0103) should not be
on line 7. For example, if the retailer collected $50 of county
entered anywhere on the retailer’s Colorado Retail Sales Tax
sales tax during the filing period, but only $45 of tax is
Return (DR 0100).
calculated in the County/MTS column of the return, the
excess $5 of tax collected must be reported on this line.
Line 13. Credit for tax previously paid
If a retailer overpaid tax on any previously filed return for a
Line 10. Service fee rate
Enter the applicable service fee rate in each column of the return.
different filing period, and a refund claim for such overpayment
The Colorado state service fee rate is 4%. Service fee rates for
is not barred by the statute of limitations, the retailer may
each city, county, and special district can be found in Department
claim a credit against tax calculated on the current return
publication Colorado Sales/Use Tax Rates (DR 1002).
for such prior overpayment. Credit may be claimed only for
tax overpayments for the same site/location and the same
Line 11. Service fee
state or local jurisdiction. No credit may be claimed for an
The service fee is calculated by multiplying the amount on
overpayment reflected in Department records either because
line 9 by the rate on line 10. The full amount calculated should
the retailer filed an amended return or the Department
be entered on line 11, unless the return is filed after the due
adjusted the tax for the prior filing period.
date or possibly if the return is an amended return. Both of
these situations are addressed in the following instructions.
Line 15. Penalty
Timely payment of tax
If any retailer does not, by the applicable due date, file a
If the tax calculated on the return is paid by the return due
return, pay the tax due, or correctly account for tax due, the
date, enter on line 11 the service fee calculated by multiplying
retailer will owe a penalty. The penalty is 10% of the tax plus
the amount on line 9 by the service fee rate on line 10,
0.5% of the tax for each month the tax remains unpaid, not to
regardless of whether the return is an original or amended
exceed a total of 18%. The minimum penalty amount is $15.
return. If the return is an original return and the tax is not paid
by the due date for the return, and therefore no service fee is
Line 16. Interest
allowed, enter $0 on line 11.
If the tax is not paid by the applicable due date, the retailer
will owe interest calculated from the due date until the date
Amended returns
the tax is paid. See FYI General 11 for interest rates and
If the return is an amended return and the tax reported on the
information about interest calculation.
original return was not paid by the due date for the return, the
allowable service fee on the amended return is $0.
Schedule A and Schedule B
If the tax reported on the original return was paid by the due
Schedule A and Schedule B are used to report various
date and the amended return reports an increase of the tax
deductions and exemptions. Any amounts entered on lines
due, the allowable service fee on the amended return is equal
2 or 4 of the return may be disallowed if Schedules A and
to the service fee allowed on the original return. Enter on
B for each site/location are not completed and included
line 11 of the amended return the service fee allowed on the
with the return. In general, Schedule A includes deductions
original return. No additional service fee is allowed for the
and exemptions that are not optional for state-administered
additional tax reported on the amended return.
local jurisdictions and Schedule B includes exemptions that
If the tax reported on the original return was paid by the due
are optional for local jurisdictions. See the Supplemental
date and the amended returns reports a decrease of the tax
Instructions available online at Colorado.gov/tax/sales-tax-file
due, enter on line 11 the amount calculated by multiplying
for guidance regarding specific deductions and exemptions.
the amount on line 9 of the amended return by the service
fee rate on line 10.
DR 0100 (10/07/19)
*190100==19999*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Colorado.gov/Tax
Colorado Retail Sales Tax Return
Signature (Signed under penalty of perjury in the second degree).
Date
(MM/DD/YY)
SSN 1
SSN 2
FEIN
Last Name or Business Name
First Name
Address
City
State
Zip
Phone
Colorado Account Number (XXXXXXXX-XXXX)
Period
Location Juris Code (Refer to form DR 0800)
Due Date
(MM/YY-MM/YY)
(MM/DD/YY)
0021-103
Mark 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 A
State
RTD/CD
Special District
County/MTS
City/LID
(3-1)
(3-2)
(3-3)
(3-4)
(3-5)
3. Subtract line 2 from line 1
and enter the result in each
applicable column
(4-1)
(4-2)
(4-3)
(4-4)
(4-5)
4. Total from line 12 of
Schedule B
5. Net taxable sales:
Subtract line 4 from line 3
6. Tax rate
7. Tax on net taxable sales:
Multiply line 5 by line 6
(8-1)
(8-2)
(8-3)
(8-4)
(8-5)
8. Excess tax collected
9. Add lines 7 and 8
10. Service fee rate
(11-1)
(11-2)
(11-3)
(11-4)
(11-5)
11. Service fee: Multiply
line 9 by line 10
12. Net tax due: Subtract
line 11 from line 9
(13-1)
(13-2)
(13-3)
(13-4)
(13-5)
13. Credit for tax previously
paid
Attention: Continue to pages 2 and 3 to complete your return.
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