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Colorado Sales Tax Return for Occasional Sales
Extracted from PDF file 2023-colorado-form-dr-0154.pdf, last modified August 2021Sales Tax Return for Occasional Sales
DR 0154 (07/20/21) COLORADO DEPARTMENT OF REVENUE Service Center Section PO Box 17087 Denver CO 80217-0087 Tax.Colorado.gov Sales Tax Return for Occasional Sales Instructions General Instructions Specific Instructions Form DR 0154 allows individuals who make isolated and occasional sales from their homes to remit the applicable tax on such sales. Line 1 Gross Sales - Enter the gross sales made during the calendar year. Occasional or Isolated Sales Made From Home In general, anyone making regular sales of tangible personal property is required to obtain a sales tax license, collect sales tax, and file periodic returns. However, an individual who makes an occasional or isolated sale of tangible personal property is not required to obtain a sales tax license and instead may file Form DR 0154 to remit tax on the sale(s), provided all of the following conditions are met: Line 3 This line is reserved for future use. • the sales are made from the individual’s private residence; • the aggregate amount of such sales are no more than $1,000 per year; and • neither the seller nor anyone in the seller’s household is engaged in a trade or business selling similar items. Line 2 This line is reserved for future use. Line 4 Location of Sale - Enter the name of the county and, if applicable, the city in which the private residence at which the sale was made is located. Check the boxes of the applicable special districts (if any). Do not include any self-collecting home-rule cities or counties (see publication DR 1002 for a listing). Taxpayers can search for the applicable jurisdictions by address at: https://Colorado.gov/Revenue/GIS/ Line 5 Tax Rate - Tax rates can be found in Department publication Colorado Sales/Use Tax Rates (DR 1002). Taxpayers can search for the applicable rates by address at: https://Colorado.gov/Revenue/GIS/ Individuals who meet the preceding conditions must file Form DR 0154 and remit sales tax on these isolated and occasional sales by April 15 following the calendar year in which the sales were made. Line 6 Net Taxable Sales for each Tax - Enter the amount from line 1. Amended Returns Line 8 Penalty - If this return and remittance is postmarked after the due date, a penalty of 10% plus ½% per month (not to exceed 18%) is due. Multiply the tax on line 7 by the applicable percentage to determine penalty. If an individual is filing a return to amend a previously filed return, the individual must mark the applicable box to indicate that the return is an amended return. If an individual needs to amend previously filed returns for more than one filing period, a separate amended return must be filed for each filing period. The amended return replaces the original 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 reflects a decrease in tax from the amount reported on the original return, the individual must file a Claim for Refund (DR 0137) along with the amended return to request a refund of the overpayment. Line 7 Sales Tax Due - Multiply the tax rate on line 5 by the net taxable sales on line 6 in each column. Line 9 Interest - If this return and remittance is postmarked after the due date, interest is due. Interest rates can be found in FYI General 11. Multiply the tax on line 7 by the applicable interest rate to determine interest. Line 10 Total Each Tax - Add lines 7, 8 and 9 for each applicable column. Line 11 Amount Owed - Total the amounts in each applicable column. This is the amount due with your return. Payment Information Send a separate check with each return submitted. Include the Social Security Number (SSN) or Colorado Account Number (CAN) on your check to ensure proper credit. Sign and date the return and mail it with your payment to: Colorado Department of Revenue Denver, CO 80217-0087 Retain a copy of this return for your records. DR 0154 (07/20/21) COLORADO DEPARTMENT OF REVENUE Service Center Section PO Box 17087 Denver CO 80217-0087 Tax.Colorado.gov SSN 1 Sales Tax Return for Occasional Sales SSN2 FEIN Last Name or Business Name Due Date (MM/DD/YY) First Name Address City State Middle initial ZIP Phone Number Colorado Account Number (XXXXXXXX-XXXX) Period (MM/YY-MM/YY) Mark here if this is an Amended Return 1. Gross Sales 00 2. This line is reserved for future use. 3. This line is reserved for future use. State 4. Location of Sale 5. Tax Rate (indicate the appropriate tax rate for the location on line 4) RTD/CD Colorado RTD State Sales Tax Rate Special District CD RTD/CD Tax Rate MHA RTA MDT HSD PSI County/MTS City/LID County Name City Name Special Dist Sales Tax Rate County Sales Tax Rate City Sales Tax Rate .029 6. Net Taxable Sales for each Tax 7. Sales Tax Due (tax rate x line 6) 8. Penalty 9. Interest 10. Total Each Tax (add lines 7, 8, & 9) 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 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. 11. Amount Owed $ .00 I declare under penalty of perjury in the second degree, that the statements made herein are true to the best of my knowledge and belief. Signature Mail to and make checks payable to: Date (MM/DD/YY) Colorado Department of Revenue Service Center Section PO Box 17087 Denver CO 80217-0087
Form DR 0154
More about the Colorado Form DR 0154 Sales Tax Tax Return
We last updated the Sales Tax Return for Occasional Sales in February 2024, and the latest form we have available is for tax year 2023. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Colorado Department of Revenue. You can print other Colorado tax forms here.
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TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form DR 0563 | Sales Tax Exemption Certificate Multi-Jurisdiction |
| Form DR 0024 | Standard Sales Tax Receipt for Vehicle Sales |
| Form DR 1191 | Sales Tax Exemption on Purchases of Machinery and Machine Tools |
| Form DR 0100 | Retail Sales Tax Return |
| Form DR 0100 Instructions | Supplemental Instructions for Retail Sales Tax Return |
View all 65 Colorado Income Tax Forms
Form Sources:
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form DR 0154 from the Department of Revenue in February 2024.
Form DR 0154 is a Colorado Sales Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Colorado Form DR 0154
We have a total of three past-year versions of Form DR 0154 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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