Form DR0137B "Claim for Refund of Tax Paid to Vendors" - Colorado

What Is Form DR0137B?

This is a legal form that was released by the Colorado Department of Revenue - a government authority operating within Colorado. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 18, 2021;
  • The latest edition provided by the Colorado Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form DR0137B by clicking the link below or browse more documents and templates provided by the Colorado Department of Revenue.

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Download Form DR0137B "Claim for Refund of Tax Paid to Vendors" - Colorado

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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
period covered is the calendar months of July, August and
1. General Information: ...................................... 1
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
reason box on the form is required even if you are attaching
6. Form: .............................................................. 4
a letter explaining the refund request in detail. An explanation
7. Overpayment Spreadsheet: ........................... 5
with documentation from the vendor showing why a refund
was not granted from them.
GENERAL INFORMATION:
Mailing Address
A purchaser’s/buyer’s claim for refund is submitted by a
The mailing address supplied on the claim for refund form will
buyer when sales or use tax was collected in error by the
be used to mail correspondence and a refund check.
vendor and remitted to the Colorado Department of Revenue.
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
address for your refund claim by doing one of the following*:
If you are unable to obtain the refund from the store or vendor,
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:
• Subject Line- Address Change for Refund Claim
Do not combine sales and use tax refunds on the same claim;
file a separate claim for each tax account type.
• Name of Business
• Colorado Account Number (CAN)
Type of Exemption
• Date of your original submission
Claims should be submitted by exemption type, if there are
• Tax Type(s)
multiple purchases that are being submitted for different
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.
1 of 3
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
period covered is the calendar months of July, August and
1. General Information: ...................................... 1
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
reason box on the form is required even if you are attaching
6. Form: .............................................................. 4
a letter explaining the refund request in detail. An explanation
7. Overpayment Spreadsheet: ........................... 5
with documentation from the vendor showing why a refund
was not granted from them.
GENERAL INFORMATION:
Mailing Address
A purchaser’s/buyer’s claim for refund is submitted by a
The mailing address supplied on the claim for refund form will
buyer when sales or use tax was collected in error by the
be used to mail correspondence and a refund check.
vendor and remitted to the Colorado Department of Revenue.
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
address for your refund claim by doing one of the following*:
If you are unable to obtain the refund from the store or vendor,
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:
• Subject Line- Address Change for Refund Claim
Do not combine sales and use tax refunds on the same claim;
file a separate claim for each tax account type.
• Name of Business
• Colorado Account Number (CAN)
Type of Exemption
• Date of your original submission
Claims should be submitted by exemption type, if there are
• Tax Type(s)
multiple purchases that are being submitted for different
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.
1 of 3
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
claim sections of this form. To determine the tax rate on
1. A description of your business activity and the products/
your invoice and for rates by jurisdiction, please review
service it provides. Keep all documentation supporting
the form DR 1002 “Colorado Sales/Use Tax Rates”.
refund claims at the location of your business records.
Spreadsheets must be submitted in readable form (at
2. Power of Attorney (POA)
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
Note: To reduce errors and for faster processing, electronic
designation is selected as it may impact related
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
calculated should be included with the following columns
3. Invoices or Purchase Orders
per invoice:
If your claim contains under 100 invoices, submit copies
• Store or vendor’s name;
of all invoices for review.
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.
• Explanation of how the item or service is used;
Please note: The department may request additional
invoices if it is deemed necessary.
• Explanation of how the item or service qualifies for the
exemption claimed.
4. Proof of Payment
• Include well API information (oil and gas industry).
• Sales Tax receipt from vendor. This should list
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
For out of state purchaser, provide a copy of the other
back) or if paid electronically the bank statement or
state’s Certificate of Exemption or copy of your 501(c)(3)
EFT transaction details and confirmation.
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
and related information must be separated by vendor,
5. Overpayment Spreadsheet (Requirements)
location, and exemption type. Each vendor’s data must
You must complete and include the attached or similar
be totaled separately.
spreadsheet in your claim. Some industries will require
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
and copies of exemption certificates for exempt utility
Affordable Housing (FYI Sales 95)
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
∘ Exemptions calculated by exempt and non-
occupancy by persons of low income.
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
administrator.
• A copy of the Purchase (Sales) Agreement or invoice.
Mining and Oil & Gas Services
Computer Software (Sales Tax Topics Computer Software)
• In addition to invoices, please provide field tickets
• Proof that software was electronically delivered.
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.
INTEREST:
• Support of demonstrating the software was
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
• The refund claim was made in a timely manner after
income.
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
website for additional resources.
Tax.Colorado.gov
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DR 0137B (08/18/21)
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COLORADO DEPARTMENT OF REVENUE
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Business Tax Accounting
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Claim for Refund of Tax Paid to Vendors
P.O. Box 17087
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Denver CO 80217-0087
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(Do not use for income tax refund)
(303) 238-SERV (7378)
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**Attention**
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• For Sellers/Retailers, Consumer Use, Local Marketing,
• Failure to complete the required form(s) and submit all
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County Lodging, Excise Tax, and Withholding use Form
supporting documentation may cause the amount of the refund
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DR 0137. For Rural Broadband, use Form DR 0137C.
to be reduced or denied.
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Refund To Be Made Payable To, And Mailed To:
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Taxpayer's Last Name or Business Name
First Name
Middle Initial SSN
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Taxpayer (DBA) or Attn:
FEIN
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Mailing Address
City
State
ZIP
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Description of your business activities and the products or services provided.
(If you are an individual taxpayer and not a business, list “Not Applicable”)
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Claim Information:
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Store or Vendor Name
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Vendor’s FEIN
Vendor’s Sales Tax Account Number
Type of Tax
Date(s) of purchase(s)
(MM/YY-MM/YY)
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Original Amount of Tax Paid
Correct Amount
Refund Requested
(Required)
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Type of Exemption
Total Sales or Use Tax Paid during the Period Covered
(See instructions)
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Reason (Explain below and on a separate sheet of paper if needed). All supporting documentation must be attached.
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The refund request includes a completed DR 0137B Claim for Refund form and is signed.
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An explanation which outlines why the refund was not obtained from the vendor with supporting documentation.
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A spreadsheet showing how your refund was calculated is included.
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Supporting documentation to support the claim is included. See instructions for examples of documentation requirements.
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Note: Missing documentation could result in a denial of the claim
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Proof of payment (sales receipt, canceled checks, or bank statements) are included.
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Third party submitters, a Power of Attorney form DR 0145 is included.
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I declare under penalty of perjury in the second degree that this claim including all attachments is to the best of my knowledge true
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and correct. I further understand that the claim and documentation may be subject to the same verification process used by the
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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.]
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Taxpayer Signature
(this line must be signed by an individual, officer, partner, or owner of the firm claiming the refund)
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Print Name of Signor Above
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Title
Date
Phone Number
Best Days & Times to Reach You
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Signature of Preparer
(if other than taxpayer)
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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.)
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Name of Firm
Date
Phone Number
Best Days & Times to Reach You
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DR 5347 (09/05/17)
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DR 0137B Claim for Refund of Sales or Use Tax
DR 0137B (08/18/21)
COLORADO DEPARTMENT OF REVENUE
Overpayment Spreadsheet
Business Tax Accounting
P.O. Box 17087
Denver CO 80217-0087
(Electronic preferred – See instructions and documentation requirements.)
(303) 238-SERV (7378)
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
Special
State
County
City
Date of
Amount of
Explanation how item or
How item or service qualifies for
District
Invoice Number
Sales/
Sales/
Sales/
Description of item or service
Sale Pretax
Sales/
service is used
the exemption claimed.
Purchase
Use Tax
Use Tax
Use Tax
Use Tax
Total
Tax
$
$
$
$
$
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