Operations
To promote voluntary compliance with tax laws through information, education, assistance and customer service
What is our Mission Statement?
Credit Card, E-Check, ROL, ACH Credit, Cryptocurrency
What are 5 ways to make a payment online?
2.9%
What is the state sales tax rate for Colorado?
$100,000+ in gross sales within a calendar year.
What is the threshold for an out-of-state Retailer to meet/surpass to be required to have a retail sales tax license in Colorado?
DR 0100
On what form is the Sales Tax Return filed?
SSN, FEIN, ITIN, and Banking Information
What are the 4 pieces of information we never give out over the phone?
Open for a consecutive number of days with 3 or more vendors.
What is a special event?
$66
What is the cost of a full 2 year sales tax license?
Many out of state retailers have this type of account.
What is Retailer's Use Account?
DR 0137
On what form is the Claim for Refund filed?
DR0145
What is the only POA form that we accept?
501(c)(3)
What type of Charitable Organization can apply for a sales tax exemption certificate?
Retail Sales, Wholesale, & Charitable
What are the 3 types of sales tax licenses for which a TP can apply on a CR0100?
This must be added for an Out of State Retailer to be able to file through ROL.
What is a non-physical location?
CR 0100
On what form does a TP apply for a Sales Tax &/or a Withholding account?
Denver, Colorado Springs, Ft. Collins, Pueblo, and Grand Junction
In what cities are the 5 service center locations?
10% + ½% each month up to 18%
What is the penalty calculation for sales tax?
The 20th of the month following the period end date.
When is a sales tax return due?
Prevents an Out of State Retailer from getting non-filer notifications.
What is an Out of State Indicator?
DR 1002
On what form are the Sales Tax Rates and Special Districts listed?
Check, Money Order or Credit Card
What forms of payment do the Service Centers accept?
MyBiz can only be used if these conditions are met and only for these tax types.
What is in-state businesses, 1st time registering with the DOR, Withholding Tax, Sales Tax, and Unemployment?
Fee for delivering tangible personal property by motor vehicle.
What is the Retail Delivery Fee?
An Out of State Retailer with a USR account will collect these taxes when shipping into Colorado.
What is State Tax and Special District Tax?
This is the application for Colorado Exempt Entities
What is the DR 0715?
What you do when a TP wants to speak with a supervisor AND what you DO NOT do when a TP wants to speak with a supervisor.
What is IHAQ? and What is IHAQ Supervisor?
The due date for a Special Event tax return.
What is the 20th of the month following the start date of the event?
This cannot be moved to another period on a Sales Tax Account.
What is a credit balance?
An Out of State Retailer should always have one of these set up with their correct address.
What is a Physical Site?
This form is used to close an account
What is DR 1108?
The name of the manager over the Call Center and the Service Center and the name of the Executive Director for the Department of Revenue
Who is Mark Ngyen and Heidi Humphrys?
TP can only use this if they have not amended their SLS return to create a credit balance in GenTax.
What is Line 13 on the tax return?
The 3 tax types that center around Tourism
What is County Lodging, Visitor Benefit Tax, and Local Marketing District Tax
Out of State Non-Collecting Retailer
What does an Out of State Retailer with retail sales < $100k have to file if they don't have a Colorado Sales Tax License or a Retailer's Use Account?
Marketplace sellers will be relieved of liability for the collection of sales tax on sales made through a marketplace if they obtain this certification.
What is the DR 1290?