Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 

 
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DR 0440 - Lessor Registration for Sale Tax Collection

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Any lessor that will be collecting state and state administered sales tax in Colorado must apply for and maintain an active sales tax license and file a completed Lessor Registration for Sales Tax Collection (DR 0440). The lessor must submit with their completed DR 0440 an attachment listing the location/jurisdiction codes for each jurisdiction for which the lessor will be collecting sales tax. See Location/Jurisdiction Codes for Sales Tax Filing (DR 0800) for a complete list of location/jurisdiction codes.