DR 0100 - Retail Sales Tax Return
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 monthly, quarterly, or annual basis. Effective January 1, 2026, the Colorado state service fee is eliminated. Service fee rates for each city, county, and special district can be found in Department publication, DR 1002 - Colorado Sales/Use Tax Rates. Please use the appropriate form for your filing period. For any filing periods prior to 2025 please use one of the DR 0100 forms below.
DR 0100 Retail Sales Tax Return:
- 2025 (Jul - Dec) Tax Filings Only use this form
- 2025 (Jan - Jun) Tax Filings Only use this form
- 2024 Tax Filings Only use this form
- 2023 Tax Filings Only use this form
Supplemental Instructions:
Step-by-Step Guides for Filing and Amending Your Colorado Retail Sales Tax Return (DR 0100)
How to File the Colorado Retail Sales Tax Return (DR 0100) Paper Form
This video provides a step-by-step walkthrough for retailers on how to manually complete and submit the Colorado Retail Sales Tax Return (Form DR 0100) via paper filing. It covers the essential calculations for gross sales, deductions, and exemptions, ensuring that businesses accurately report the state-collected sales tax due for each filing period.
How to File the Colorado Retail Sales Tax Return (DR 0100) Using Revenue Online
This video provides a comprehensive demonstration on how to electronically file the Colorado Retail Sales Tax Return (Form DR 0100) through the Revenue Online portal. It guides users through the entire digital process, from logging into their account and locating the correct filing period to reporting gross sales and navigating the deductions and exemptions schedules.
How to Amend a Colorado Retail Sales Tax Return (DR 0100) Using Revenue Online
This video provides a step-by-step guide for taxpayers who need to correct a previously filed Colorado Retail Sales Tax Return (DR 0100) using Revenue Online. It emphasizes that an amended return replaces the original in its entirety, meaning you must report the full corrected amounts for the period rather than just the difference or net change.
Need a prior year form? Visit the Sales & Use Tax Forms and Instructions for previous filing periods.