Colorado Sales & Use Tax — DR 0100, DR 0252 & DR 1786 Return

Determine whether the business has Colorado sales-tax nexus (physical or economic) and whether it also triggers Retail Delivery Fee (RDF) obligations. Colorado's economic nexus threshold is $100,000 in Colorado retail sales in the current or prior calendar year with no transaction-count prong. About 70+ home-rule cities independently administer their own sales tax — each city's nexus threshold must also be evaluated. If nexus exists, register through Revenue Online for a Colorado Account Number (CAN) and enroll in the SUTS portal.

Identify every home-rule city in the business's Colorado shipping footprint and verify whether each participates in SUTS. Most major cities — Denver, Aurora, Boulder, Colorado Springs, Fort Collins, Greeley, Lakewood, Westminster, Longmont, Loveland — now participate in SUTS and can be covered by a single consolidated filing. Any non-participating home-rule city requires a separate direct registration and return. Confirm sourcing rules (destination vs. origin) and taxability differences city-by-city, particularly for services or SaaS that some cities tax but the state does not.

Gather and classify all Colorado taxable transactions for the filing period. Separate state-collected jurisdictions (reported on DR 0100 via SUTS) from any remaining non-SUTS home-rule city sales. Identify exempt sales (unprepared grocery food, prescription drugs, OTC drugs, manufacturing equipment, resale) and confirm supporting exemption certificates are on file. Also identify any use-tax obligations on out-of-state purchases of tangible personal property used in Colorado on which no Colorado sales tax was charged.

Prepare the Colorado Retail Sales Tax Return (Form DR 0100) for state-collected jurisdictions through the SUTS portal, which simultaneously covers all participating home-rule cities in a single consolidated return. The state rate is 2.9%; combined rates vary by destination address and typically run 7%–9% in metro areas. Separately prepare direct returns for any non-SUTS home-rule cities. If consumer use tax is owed, prepare Form DR 0252. All returns are due by the 20th of the month following the period close (monthly filers); the 20th rolls to the next business day when it falls on a weekend or holiday.

Determine whether the business owes the Colorado Retail Delivery Fee for the period. The RDF applies to motor-vehicle deliveries of at least one taxable item to a Colorado address when the prior-year Colorado retail sales exceed $500,000. The FY 2024-25 rate is $0.29 per qualifying delivery, split across six statutory sub-fees (Community Access, Clean Fleet, Clean Transit, General, Bridge & Tunnel, Air Pollution Mitigation). File Form DR 1786 separately from the sales-tax return — it is not included in SUTS. Marketplace facilitators collect and remit RDF on their own facilitated sales; the third-party seller files only for direct sales.

Submit all returns through Revenue Online / SUTS by the 20th of the following month and remit payment via ACH debit. Confirm receipt and disbursement confirmations for each participating jurisdiction. Retain records — sales reports, exemption certificates, delivery logs, and tax-engine exports — for at least three years (the standard Colorado sales-tax look-back). If past periods are unfiled and nexus existed, evaluate a Voluntary Disclosure Agreement (VDA) with the Colorado DOR, which can limit the look-back to three to four years and waive penalties.