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. 


DR 1091 - Backup Withholding Tax Return -Gaming


This return, together with remittance by check, draft or money order made payable to the Colorado Department of Revenue, must be filed with the:

Colorado Department of Revenue

Denver, CO 80261-0009

on or before the 15th day of the month following the close of the taxable period. Mailed returns must be postmarked the 15th day of the month or prior thereto.

If you are filing an amended return you are required to mark the Amended Return box. A separate amended return must be filed for each period. The amended return must show all tax columns as corrected, not merely the difference(s). The amended return will replace the original return in its entirety.