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, Colorado Sales/Use Tax Rates (DR 1002). 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:

• 2024 Tax Filings Only use this form
• 2023 Tax Filings Only use this form
• 2022 Tax filings Only use this form

Supplemental Instructions:

• Supplemental Instructions for Form DR 0100