DR 0173 - Retailer's Use Tax Return

Retailers with active retailer’s use tax accounts must file a return for each filing period, even if the retailer made no sales in Colorado during the period and no tax is due. 

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).