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 0992 - Application for Wildfire Rebuild Exemption Certificate Instructions

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Qualified homeowners are allowed to claim a refund with respect to certain state and local sales and use taxes that have been or will be paid to repair or rebuild a qualified residential structure. A qualified residential structure is a residential structure that was damaged or destroyed by a wildfire that was declared a disaster emergency by the Governor on or after January 1, 2020, but before January 1, 2023. A qualified homeowner is a homeowner that is rebuilding or repairing a qualified residential structure (or who has employed a contractor for that work) that the homeowner owned at the time of the declared wildfire disaster. However, a refund is allowed only if the replacement cost of the qualified residential structure exceeds the homeowner’s coverage under any insurance policy associated with the structure.