Attention API Users:
Please be advised, the Department will be making two changes to the sales tax calculation API service effective January 1st, 2023. Currently, transactions occurring/sourced in Denver and Broomfield appear as the "City and County of Denver" and the "City and County of Broomfield", respectively in the API service. However, in an effort to curb filing complications/confusion, we will start identifying transactions that occur in Denver and Broomfield as transactions in the "City of Denver" and the "City of Broomfield". There will be no other changes in how the API service functions overall, but if you have any questions or concerns, please reach out to us at email@example.com, and we will be happy to assist.
Destination Sourcing Deadline Extended
Governor Polis signed HB22-1027 on January 31, 2022, which extends the small business exception to destination sourcing requirements. This exception applies only to businesses with less than $100,000 in retail sales. Beginning October 1, 2022, all retailers will be required to apply the destination sourcing rules.
Sales & Use Tax System (SUTS) Information
What is SUTS?
SUTS is the new Sales & Use Tax System from the Colorado Department of Revenue. The SUTS System is a one-stop portal that allows you to do all manner of tasks related to collecting and remitting sales and use tax in an easy, automated and seamless fashion. The system has the following capabilities:
- Accurately look up sales and use tax rates by address
- Single point of remittance and a uniform remittance form
- Taxability and exemption matrix
- Ability to calculate tax rates on items with differing tax rates in the same jurisdiction
- A record of the history of any changes
The primary element of the SUTS System is the Remittance Portal. This portal allows you to file your retail sales tax returns for state, state-collected, and participating home-rule self-collecting taxation jurisdictions in one place.
Note: For special event sales tax, businesses should continue to use Revenue Online to e-file their special event sales tax returns (DR 0098).
Geographic Information System (GIS)
Another element of the SUTS System allows businesses to easily, and with the aid of free technology, identify the correct taxing jurisdictions related to the sale of a taxable good or service. The Geographic Information System (GIS) now allows businesses to look up the specific sales tax rate for an individual address.
The GIS not only shows state sales tax information, but it also includes sales tax information for counties, municipalities, and special taxation districts. This system allows for a complete tax rate to be determined so the correct tax is collected from customers in real-time.
Also, if your internal point of sale system supports it, the GIS information can be accessed through an Application Programming Interface (API). This API can automatically reference current tax information directly from the CDOR. Please note that the Department will need to verify that you have registered for an account for the Remittance Portal before using the API. Additionally, in some instances, the base map from Google cannot resolve some queries where, for example, “county road” is abbreviated as C.R. This issue is being investigated by Google Maps staff and should be resolved shortly.