What is TABOR?
TABOR stands for the Taxpayer’s Bill of Rights. It is an amendment to the Colorado Constitution that limits the amount of revenue the state government can keep and spend. When the state collects more money than this limit allows (the "TABOR cap"), the excess is returned to taxpayers.
For more information about TABOR, visit the Legislative Council TABOR web page.
How to Claim your TABOR Sales Tax Refund
For tax years where there is a TABOR Sales Tax Refund, eligible Colorado residents can claim this refund on their Colorado income tax return or their PTC (Property Tax/Rent/Heat) Rebate application.
- File your taxes: Most people claim their TABOR Sales Tax Refund when filing their Colorado individual income tax.
- Check the box: When using tax filing software or Revenue Online to file your return, look for a specific box or question that asks if you want to claim or elect to receive the State Sales Tax Refund. You must check this.
- Special situations: If you file a PTC (Property Tax/Rent/Heat) Rebate application (DR 0104PTC), the Department of Revenue will determine whether you qualify for the TABOR Sales Tax Refund, and if so, will add it to your PTC rebate.
If a TABOR Sales Tax Refund is allowed for a tax year, it will appear on form DR 0104 along with the applicable refund amounts for that tax year. See the instructions for form DR 0104 and Taxation Department publication Income Tax Topics: State Sales Tax Refund for additional eligibility information.
Past TABOR Refunds
While past refunds were sometimes sent as flat-rate checks to everyone, current and future refunds may vary based on your income level (six-tier system) or legislative changes.
To learn more about why TABOR changes each year, please visit the Legislative Council TABOR web page.
| Year (State Fiscal Year Ending June 30) | Property Tax Reimbursement | Colorado Cash Back (Senate Bill 22-233) | Income Tax Rate Reduction | Sales Tax Refund |
|---|---|---|---|---|
2024 | Yes | Not Applicable | Yes | Yes |
2023 | Yes | Not Applicable | Not Applicable | Yes |
2022 | Yes | Yes | Not Applicable | Yes |
2021 | Yes | Not Applicable | Yes | Yes |
2019 | Yes | Not Applicable | Yes | No |
2018 | Yes | Not Applicable | Yes | No |
We’re Here to Help
The Colorado Tax Division cannot offer personalized tax advice. Please consult a tax professional for guidance specific to your situation.
If you are unable to find the information you need on this website or Revenue Online, get in touch:
- Visit us at a Taxpayer Service Center
- Call us at our Taxpayer Service Helpline
- Get extra assistance with Community Tax Resources
Explore how to set up and manage your Revenue Online account, send secure messages, and submit supporting documentation if needed.
Learn about specific tax issues by exploring our video library, signing up for upcoming webinars, or watching recordings of previous webinars.
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