Colorado Retail Sales Tax Return

Retail Sales Tax Return
DR 0100 Colorado Retail Sales Tax Return
*DO*NOT*SEND*

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

General Information

Retailers must file a sales tax return for every filing period,
even if the retailer made no sales during the period
and no tax is due. Typically, returns must be filed on a
monthy, quarterly, or annual basis. See Part 7: Filing and
Remittance in the Colorado Sales Tax Guide for additional
information regarding filing frequency.
A separate return must be filed for each business site or
location at which a retailer makes sales. If a retailer fails
to file a return for any filing period, the Department will
estimate the tax due and issue to the retailer a written
notice of the estimated tax due. The Department may
deactivate the sales tax account of a retailer who fails to file
returns for successive filing periods.

Electronic Filing Information

The Department offers multiple electronic filing options that
retailers may use as an alternative to filing paper returns.
•	 Revenue Online – Retailers must first create a
Revenue Online account to file returns through
Revenue Online. Retailers who file returns
through Revenue Online must file separate
returns for each of the retailer’s business sites or
locations. Revenue Online can be accessed at
Colorado.gov/RevenueOnline.
•	 Sales & Use Tax System (SUTS) – This portal
allow retailers to file retail sales tax returns for
state, state-collected, and participating home-rule
self-collecting taxation jurisdictions (tax.colorado.
gov/SUTS-Jurisdictions) in one place. Retailers
must first create a SUTS user ID and connect
their Colorado Sales Tax account within the SUTS
platform in order to file and pay sales tax through
SUTS. The SUTS portal can be accessed at
Tax.Colorado.gov/SUTS.

Colorado Retail
Sales Tax Return

•	 XML Filing – Retailers may file returns electronically
in an XML (Extensible Markup Language) format using
any of the approved software options listed online at
Tax.Colorado.gov/software-developers-sales-tax.
Retailers do not need to obtain any special approval
from the Department to file using an approved
software option.
•	 Spreadsheet Filing – Retailers may file
electronically using an approved Microsoft Excel
spreadsheet. Each retailer must obtain approval from
the Department before filing returns with an Excel
spreadsheet. Information can be found online at
Tax.Colorado.gov/sales-tax-spreadsheet-filing.

Payment Information

The Department offers retailers several payment options for
remitting sales taxes.
Electronic Payments
Regardless of whether they file electronically or with a
paper return, retailers can remit payment electronically
using one of the following payment methods. Retailers who
remit electronic payments should check the appropriate box
on line 18 of the return to indicate their electronic payment.
•	 EFT Payment – Payment can be remitted by
electronic funds transfer (EFT) via ACH credit.
There is no processing fee for EFT payments. See
Electronic Funds Transferred (EFT) Program For Tax
Payments (DR 5782) and Electronic Funds Transfer
(EFT) Account Setup For Tax Payments (DR 5785)
for additional information. EFT numbers will no longer
be issued. ACH Credit payments can be made using
a SSN, FEIN or CAN in the same place in the file that
an EFT number is entered. A DR 5785 does not need
to be submitted before the financial institution can start
sending ACH Credit payment files.

*DO*NOT*SEND*

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

•	 Direct Debit – Retailers can remit payment electronically
by direct debit online at Colorado.gov/RevenueOnline.
Retailers must be logged into their Revenue Online
account to make direct debit payments. There is no
processing fee for direct debit payments.
•	 Credit Card and E-Check – Retailers can remit
payment electronically by credit card or electronic
check online at Colorado.gov/RevenueOnline. A
processing fee is charged for any payments remitted
by credit card or electronic check.
Paper Check
Regardless of whether they file electronically or with a
paper return, retailers can remit payment with a paper
check. Retailers should write “Sales Tax,” the account
number, and the filing period on any paper check remitted
to pay sales tax to ensure proper crediting of their account.
•	 Paper Return – Retailers who file a paper return
can mail a paper check with the return to pay the tax
reported on the return.
•	 Electronic Filing Through Revenue Online – A
retailer who files electronically through Revenue
Online can remit payment by paper check. Once the
electronic return has been submitted, the retailer can
select “Payment Coupon” for the payment option to
print a payment processing document to send along
with their paper check.

Physical And Non-Physical Sites

A retailer is required to obtain a sales tax license and file
separate sales tax returns for each separate place of business
at which the retailer makes sales (a “physical site”). Additionally,
if a retailer delivers taxable goods or services to a purchaser
at any location other than the retailer’s place of business, the
retailer must register with the Department a “non-physical site”
for each location jurisdiction code into which goods or services
are delivered (see Department publication Location/Jurisdiction
Codes for Sales Tax Filing (DR 0800) for information about
location jurisdiction codes). A “non-physical site” is required for
deliveries even if the retailer has a physical site within the same
location jurisdiction code. A separate return must be filed for
each physical site and each non-physical site.

Filing A Paper Return

Retailers electing to file a paper return must sign, date, and
mail the return, along with their payment, if applicable, to:
Colorado Department of Revenue
Denver CO 80261-0013
Retailers are required to keep and preserve for a period of
three years all books, accounts, and records necessary to
determine the correct amount of tax.

Items Removed From Inventory

Any tangible personal property a retailer purchased for
resale, but subsequently removed from inventory for
the retailer’s own use, is subject to consumer use tax. A
Consumer Use Tax Return (DR 0252) is required to report
and remit any consumer use tax a retailer owes.

Additional Resources

Additional sales tax guidance and filing information can be
found online at Tax.Colorado.gov. These resources include:
•	 Colorado Sales Tax Guide
•	 Sales tax classes and videos available online at
Tax.Colorado.gov/education.
•	 The Customer Contact Center, which can be
contacted at (303) 238-7378.

Form Instructions

In preparing a sales tax return, a retailer must include
its identifying information (such as name and account
number), the filing period and due date, and information
about sales and exemptions in order to calculate the tax
due. Specific instructions for preparing sales tax returns
appear below and on the following pages.
SSN and FEIN
Retailers must provide a valid identification number,
issued by the federal government, when filing a sales
tax return. If the retailer is a corporation, partnership,
or other legal entity, this will generally be a Federal
Employer Identification Number (FEIN). If the retailer is a
sole proprietorship, a Social Security number (SSN) will
generally be used instead.
Colorado Account Number
Retailers must enter their Colorado account number on each
return, including both their eight-digit account number and
the four-digit site/location number (for example: 123456780001). If a retailer makes sales at different locations, the
retailer must file a separate return for each location. Returns
must also be filed for each location jurisdiction code area into
which the retailer makes deliveries during the tax period. The
eight-digit account number will be the same for each location
or site, but the four-digit site/location number will be unique
for each location or site.
If you have applied for your license, but do not have your
account number, please contact the Customer Contact
Center at (303) 238-7378 for assistance.
Period
Retailers must indicate the filing period for each return.
The filing period is defined by the first and last months
in the filing period and entered in a MM/YY-MM/YY
format. For example:
•	 For a monthly return for January 2020, the filing
period would be 01/20-01/20.
•	 For a quarterly return for the first quarter (Jan.
through March) of 2020, the filing period would be
01/20-03/20.
•	 For an annual return filed for 2020, the filing period
would be 01/20-12/20.
Location Juris Code
Retailers must enter the six-digit location jurisdiction (juris)
code to identify the site/location of sales reported on the
return. For physical site/locations, the code appears on the
retailer’s Sales Tax License under 'Liability Information.'

*DO*NOT*SEND*

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

A complete listing of location juris codes can be found in
Department publication Location/Jurisdiction Codes for
Sales Tax Filing (DR 0800).
Due Date
Retailers must enter the due date for the return. Returns
are due the 20th day of the month following the close of
the filing period. If the 20th is a Saturday, Sunday, or legal
holiday, the return is due the next business day.
Monthly Returns: due the 20th day of the month following
the reporting month.
Quarterly Returns:
1st quarter (January – March): due April 20
2nd quarter (April – June): due July 20
3rd quarter (July – September): due October 20
4th quarter (October – December): due January 20
Annual Returns: (January – December): due January 20
Amended Returns
If a retailer is filing a return to amend a previously filed
return, the retailer must mark the applicable box to indicate
that the return is an amended return. A separate amended
return must be filed for each filing period and for each site/
location. The amended return replaces the original return
in its entirety and must report the full corrected amounts,
rather than merely the changes in the amount of sales or
tax due. If the amended return reduces the amount of tax
reported on the original return, the retailer must file a Claim
for Refund (DR 0137) along with the amended return to
request a refund of the overpayment. If the amended return
is filed after the due date and reports an increase in the
amount of tax due, penalties and interest will apply.
State and State-Collected Local Sales Taxes
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. Local sales
taxes reported on the DR 0100 include:
•	 RTA – Sales taxes for the Regional Transportation
Authority (RTA) are reported in the RTA column of the
DR 0100.
•	 RTD/CD – Sales taxes for the Regional
Transportation District (RTD) and the Scientific and
Cultural Facilities District (CD) are reported in the
RTD/CD column of the DR 0100.
•	 Special District – Special district sales taxes are
reported in their specific columns and labeled as:
HSD, MDT, MHA, PSI and ECD. The special districts
are Health Services District (HSD), Metropolitan
District Tax (MDT), Multi-Jurisdictional Housing
Authority (MHA), Public Safety Improvements (PSI)
and Early Childhood Development (ECD). Sales
taxes for Mass Transportation Systems (MTS) and
Local Improvement Districts (LID) are not reported
in their own column, but are instead reported in the

County/MTS and City/LID columns, respectively.
•	 County/MTS – County and Mass Transportation
Systems (MTS) sales taxes administered by the
Department are reported in the County/MTS column.
•	 City/LID – City and Local Improvement Districts (LID)
sales taxes administered by the Department are
reported in the City/LID column.
Many home-rule cities in Colorado administer their own
sales taxes. Sales taxes for these self-collected homerule cities cannot be reported and remitted with the DR
0100. Retailers must 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 exemption
information for state and state-administered sales taxes.
This publication also contains a list of self-administered
home-rule cities.
Avoiding Common Filing Errors
You can avoid several common errors by reviewing your
return before filing it to verify that:
•	 You completed all applicable lines of the return.
•	 You completed all five pages of the return, including
Schedule A and Schedule B for all 10 columns, to
include all the special districts. You must complete
and submit all five pages when filing your return,
even if you have no deductions or exemptions to
report on Schedule A or Schedule B.
•	 You used the correct version of the form,
depending on the filing period. There are different
versions of the sales tax return for each year 2016
through 2024.
•	 You entered your account number and site number
correctly on your return.
•	 You used the correct tax rate for each jurisdiction
reported on your return. See
Tax.Colorado.gov/how-to-look-up-sales-use-tax-rates
for information about state and local tax rates.
Additional information about common filing errors can be found
online at Tax.Colorado.gov/sales-tax-filing-information.

Specific Line Instructions

Retailers must complete all applicable lines, including
lines 1, 2, 3, 4, 14, and 18, entering 0 (zero), if applicable.
Retailers must also include Schedules A and B for
each site/location.
Line 1. Gross sales of goods and services for this site/
location only
Enter the gross sales of goods and services made during
the filing period. Include only sales sourced pursuant to
state law to the site/location indicated on the return. See
Part 7: Retail Sales in the Colorado Sales Tax Guide for
additional information regarding sourcing.
Do not include on a return for any physical site any sales
delivered to the purchaser and sourced for sales tax
purposes to another location. For non-physical sites,

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

*DO*NOT*SEND*

include all sales delivered and sourced to the location
jurisdiction code associated with the non-physical site.
Include all sales of goods and services, whether taxable or
not, and the collection during the filing period of any bad
debts deducted on a return filed for a previous filing period.
Line 6. Tax rate
Enter the applicable state, city, county, and/or special
district tax rate in each column of the return. The Colorado
state sales tax rate is 2.9%. The sales tax rates for each
city, county, and special district can be found in Department
publication Colorado Sales/Use Tax Rates (DR 1002) or
online at Colorado.gov/RevenueOnline.
Line 8. Excess tax collected
Enter any tax collected in excess of the tax due as
computed on line 7. For example, if the retailer collected
$50 of county sales tax during the filing period, but only $45
of tax is calculated in the County/MTS column of the return,
the excess $5 of tax collected must be reported on this line.
Line 10 and 11. Service Fee Rate and Service Fee
Returns and payments made after the due date are not
eligible for a service fee. Information on Amended returns is
listed later in the instructions. Retailer’s paying and filing a
timely return, may be eligible for a service fee. To determine
if the business is eligible, review the guidance below based
on the number of locations.
Single Location Filers:
Have it calculated for you by filing returns using
Revenue Online. Revenue Online can be accessed at
Colorado.gov/RevenueOnline.
OR
The service fee is calculated by multiplying the amount on
line 9 by the rate on line 10.
The full amount calculated should be entered on line 11,
unless the return is filed after the due date or possibly if the
return is an amended return. Both of these situations are
addressed in the following instructions.
•	 If the amount in the state column, line 5 (net taxable
sales) is $1,000,000 or greater, enter $0. You are not
eligible for the state service fee.
•	 Retailers with multiple sites must add the amounts
in the state column, line 5 for all sites. If the sum is
$1,000,000 or greater, enter $0. You are not eligible
for the state service fee.
•	 Retailers whose net taxable sales are $1,000,000 or
less are eligible for the lesser of a state service fee
equal to 4% (.04) or $1,000. The maximum allowed
service fee is $1,000.00.
State Service Fee
Net Taxable Sales

Service Fee Rate

Maximum Service Fee Allowed

Up to $1,000,000

4.0%

$1,000

Greater than $1,000,000

0.0%

$0.00

City, County and Special District Service Fee Rates
Service Fee
Rates

Service fee rates for each city, county, and special district can be found
in Department publication Colorado Sales/Use Tax Rates (DR 1002).

Multiple Location Filers:
Have it calculated for you by filing returns using
Revenue Online. Revenue Online can be accessed at
Colorado.gov/RevenueOnline.
OR
State Service Fee
Service Fee Limits:
•	The total Colorado state service fee for all sites/locations combined is limited to
$1,000.00. If the Net Taxable Sales (line 5) for all sites/locations combined are
greater than $1,000,000, the state service fee is not allowed.
Step 1

For each location, calculate the amount on line 9 by the rate on line 10.
This amount will be entered on the DR 0100 form for each site/location.

Step 2

Complete the State Service Fee Worksheet (Form DR 0103) to
calculate the addback amount due with your return based on the above
service fee limits.
Do not enter the amount calculated on Form DR 0103 on the DR 0100.
The sum of the balances entered on line 18 of DR 0100 for all sites/
locations and the service fee add back amount calculated on Form
DR 0103 will be added together.

City, County and Special District Service Fee Rates
Service Fee Rates

Service fee rates for each city, county, and special
district can be found in Department publication
Colorado Sales/Use Tax Rates (DR 1002).

Amended Returns:
If the return is an amended return and the tax
reported on the original return was not paid by the
due date for the return, the allowable service fee on
the amended return is $0.
If the tax reported on the original return was paid
by the due date and the amended return reports
an increase of the tax due, the allowable service
fee on the amended return is equal to the service
fee allowed on the original return. Enter on line
11 of the amended return the service fee allowed
on the original return. No additional service fee
is allowed for the additional tax reported on the
amended return.
If the tax reported on the original return was paid
by the due date and the amended return reports
a decrease of the tax due, enter on line 11 the
amount calculated by multiplying the amount on
line 9 of the amended return by the service fee
rate on line 10.

*DO*NOT*SEND*

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

Line 13. Credit for tax previously paid
If a retailer overpaid tax on any previously filed return
for a different filing period, the retailer may claim a credit
against tax calculated on the current return for such
prior overpayment. Credit may be claimed only for tax
overpayments for the same site/location and the same
state or local jurisdiction.
Do not use this line for any of the scenarios below:
•	 Duplicate payments
•	 An amended return has been filed
•	 The Department adjusted the tax for the prior filing
period.
•	 It is barred by statute of limitations (See Colorado Sales
Tax Guide)
Line 15. Penalty
If any retailer does not, by the applicable due date, file a
return, pay the tax due, or correctly account for tax due,
the retailer will owe a penalty. The penalty is 10% of the
tax plus 0.5% of the tax for each month the tax remains
unpaid, not to exceed a total of 18%. The minimum
penalty amount is $15.
Line 16. Interest
If the tax is not paid by the applicable due date, the retailer
will owe interest calculated from the due date until the date
the tax is paid. See FYI General 11 for interest rates and
information about interest calculation.
Line 18. Balance Due
The total amount on line 18 should include the totals from
lines 17 of all 10 columns; of which are divided into sets of
5 showing separately on pages 2 and 3.
Schedule A and Schedule B
Schedule A and Schedule B are used to report various
deductions and exemptions. Any amounts entered on
lines 2 or 4 of the return may be disallowed if Schedules
A and B for each site/location are not completed and
included with the return. In general, Schedule A includes
deductions and exemptions that are not optional for
state-administered local jurisdictions and Schedule B
includes exemptions that are optional for local jurisdictions.
See the Supplemental Instructions available online at
Tax.Colorado.gov/sales-tax-filing-information for guidance
regarding specific deductions and exemptions.

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

*230100==19999*

Colorado Retail Sales Tax Return

Signature (Signed under penalty of perjury in the second degree).

SSN 1

Date (MM/DD/YY)

SSN 2

FEIN

Last Name or Business Name

First Name

Address

City

Colorado Account Number (XXXXXXXX-XXXX)

State

Period (MM/YY-MM/YY)

ZIP

Phone

Location Juris Code (Refer to form DR 0800)

Due Date (MM/DD/YY)

–

0021-104

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	

3.	Subtract line 2 from line 1
and enter the result in each
applicable column	

(3-1)

State

.

(3-2)

RTD/CD

(3-3)

RTA

County/MTS

(3-4)

(3-5)

(4-1)

(4-2)

(4-3)

(4-4)

(4-5)

(8-1)

(8-2)

(8-3)

(8-4)

(8-5)

(11-1)

(11-2)

(11-3)

(11-4)

(11-5)

(13-1)

(13-2)

(13-3)

(13-4)

(13-5)

4.	Total from line 12 of
Schedule B (page 4)	
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.	Excess tax collected	
9.	Add lines 7 and 8
10.	Service fee rate
11.	Service fee: Multiply
line 9 by line 10	
12.	Net tax due: Subtract
line 11 from line 9
13.	Credit for tax previously
paid	

Attention: Continue through page 5 to complete your return.
Page 1

City/LID

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

*230100==29999*
Colorado Account Number (XXXXXXXX-XXXX)

Period (MM/YY-MM/YY)

Name

–

(14-1)

State

(14-2)

RTD/CD

(14-3)

RTA

County/MTS

(14-4)

(14-5)

City/LID

14.	S ubtract line 13 from
line 12	
(15-1)

(15-2)

(15-3)

(15-4)

(15-5)

(16-1)

(16-2)

(16-3)

(16-4)

(16-5)

15.	Penalty	

16.	Interest	
17.	Add lines 14, 15, and 16
The 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 the
State. If converted, your check will not be returned. If your check is rejected due
to insufficient or uncollected funds, the Department of Revenue may collect the
payment amount directly from your bank account electronically.

Special Districts

18.	Balance due: Add
amounts from line 17
in each column from
pages 2 and 3.

Paid Electronically
	

(355)

$
(1-1)

1.	
(2-1)

2.	
HSD

(3-7)

MDT

(3-8)

MHA

(3-9)

PSI

3.	Subtract line 2 from line 1
and enter the result in each
applicable column	

(3-6)

(3-0)

4.	Total from line 12 of
Schedule B- Special
Districts (page 5)	

(4-6)

(4-7)

(4-8)

(4-9)

(4-0)

(8-6)

(8-7)

(8-8)

(8-9)

(8-0)

(11-6)

(11-7)

(11-8)

(11-9)

(11-0)

(13-6)

(13-7)

(13-8)

(13-9)

(13-0)

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.	Excess tax collected	
9.	Add lines 7 and 8
10.	Service fee rate
11.	Service fee: Multiply
line 9 by line 10	
12.	Net tax due: Subtract
line 11 from line 9
13.	Credit for tax previously
paid	

Page 2

ECD

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

*230100==39999*
Colorado Account Number (XXXXXXXX-XXXX)

Period (MM/YY-MM/YY)

Name

–
HSD

MDT

MHA

PSI

ECD

(14-6)

(14-7)

(14-8)

(14-9)

(14-0)

(15-6)

(15-7)

(15-8)

(15-9)

(15-0)

(16-6)

(16-7)

(16-8)

(16-9)

(16-0)

14.	S ubtract line 13 from
line 12	

15.	Penalty	

16.	Interest	
17.	Add lines 14, 15 and 16

Schedule A (see instructions)

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 resale
8.	 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 and
attach 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 taxable

Page 3

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

*230100==49999*
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 page 1, line 4 of Form DR 0100.
State
RTD/CD
RTA
County/MTS

1.	 Sales of food for
domestic home
consumption and food
sold through vending
machines

City/LID

(B1-1)

(B1-2)

(B1-3)

(B1-4)

(B1-5)

(B2-1)

(B2-2)

(B2-3)

(B2-4)

(B2-5)

(B3-1)

(B3-2)

(B3-3)

(B3-4)

(B3-5)

(B4-1)

(B4-2)

(B4-3)

(B4-4)

(B4-5)

(B5-2)

(B5-3)

(B5-4)

(B5-5)

(B6-2)

(B6-3)

(B6-4)

(B6-5)

(B7-2)

(B7-3)

(B7-4)

(B7-5)

2.	 Sales of machinery and
machine tools
3.	 Sales of electricity and
fuel for residential use
4.	 Sales of farm and dairy
equipment
5.	 Sales of medium and
(B5-1)
heavy duty low-emitting
vehicles and associated
parts and power sources
6.	 Exempt sales made
(B6-1)
by schools, school
organizations, or
charitable organizations
(B7-1)

N/A

7.	 Sales of cigarettes

N/A

(B8-1)

(B8-2)

(B8-3)

(B8-4)

(B8-5)

(B9-1)

(B9-2)

(B9-3)

(B9-4)

(B9-5)

(B0-1)

(B0-2)

(B0-3)

(B0-4)

(B0-5)

(B11-3)

(B11-4)

(B11-5)

8.	 Sales of renewable
energy components
9.	 Sales of property for
use in space flight
10.	Sales of retail
marijuana and retail
marijuana products
11.	 Other exempt sales (see (B11-1)
instructions and identify
type(s) of exemption(s)
claimed below)
Type(s) of other exemption(s) claimed:

N/A
(B11-2)

12.	 Add lines 1 through 11 of
each column. Enter the
total on line 4 of Form
DR 0100.

Page 4

DR 0100 (08/31/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov

*230100==59999*
Colorado Account Number (XXXXXXXX-XXXX)

Period (MM/YY-MM/YY)

Name

–

Schedule B - Special Districts

This schedule is required if any amount is entered on page 2, line 4 - Special Districts, of the DR 0100.
1.	 Sales of food for
domestic home
consumption and food
sold through vending
machines

HSD

MDT

MHA

PSI

ECD

(B1-6)

(B1-7)

(B1-8)

(B1-9)

(B1-0)

(B2-6)

(B2-7)

(B2-8)

(B2-9)

(B2-0)

(B3-6)

(B3-7)

(B3-8)

(B3-9)

(B3-0)

(B4-6)

(B4-7)

(B4-8)

(B4-9)

(B4-0)

(B5-7)

(B5-8)

(B5-9)

(B5-0)

(B6-7)

(B6-8)

(B6-9)

(B6-0)

(B7-6)

(B7-7)

(B7-8)

(B7-9)

(B7-0)

(B8-6)

(B8-7)

(B8-8)

(B8-9)

(B8-0)

(B9-6)

(B9-7)

(B9-8)

(B9-9)

(B9-0)

(B10-6)

(B10-7)

(B10-8)

(B10-9)

(B10-0)

(B11-7)

(B11-8)

(B11-9)

(B11-0)

2.	 Sales of machinery and
machine tools
3.	 Sales of electricity and
fuel for residential use
4.	 Sales of farm and dairy
equipment
5.	 Sales of medium and
(B5-6)
heavy duty low-emitting
vehicles and associated
parts and power sources
6.	 Exempt sales made
(B6-6)
by schools, school
organizations, or
charitable organizations

7.	 Sales of cigarettes
8.	 Sales of renewable
energy components
9.	 Sales of property for
use in space flight
10.	Sales of retail
marijuana and retail
marijuana products
11.	 Other exempt sales (see (B11-6)
instructions and identify
type(s) of exemption(s)
claimed below)
Type(s) of other exemption(s) claimed:

12.	Add lines 1 through
11 of each column.
Enter the total on line
4 of Form DR 0100 Special Districts.

Page 5