Geographic Information System is Online and Available
Colorado retailers are advised pursuant to sections 39-26-104(3)(c)(III)(B) and 39-26-105.2(2), C.R.S., that the Geographic Information System (GIS) described in those sections is now online and available for retailers to use in determining the jurisdictions to which tax is owed and to calculate appropriate sales and use tax rates for individual addresses.
Beginning July 1, 2021, all retailers will be required to apply the destination sourcing rules. The Department does not have the authority to grant exceptions to these rules.
Announcements & Updates
American Rescue Plan Act
Colorado’s income tax statutes do not incorporate retroactive federal statutory changes that are enacted after the last day of a taxable year. As a result, this federal legislation will not impact state income tax returns for the year 2020, including the taxation of unemployment compensation.
Identity Verification Information
Each year, the Department sends out Validation Key letters to some taxpayers. If you have received a letter requesting that you verify your identity, it is important that you promptly respond to the letter.
A temporary state sales tax deduction is now available for qualifying retailers primarily in the bar, restaurant, and the mobile food services industries. The deduction is allowed to be retained by the business to provide assistance from business disruptions due to COVID-19 pandemic. Visit the COVID-19 Sales Tax Relief web page for more information and filing instructions.
We are proud to serve the great people of Colorado as efficiently and safely as possible. We appreciate your patience and understanding as we adapt to keep you and our staff safe.
All of the Taxpayer Service Centers are now open by appointment only for in-person visits. For more information and to schedule an appointment, go to the Visit a Taxpayer Service Center web page.
Online Filing Tools