Current Guidance Publications

All Current Publications

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z 

 

A

Additions to Taxable Income - Individual Income Tax Guide
Agricultural Compounds (unavailable) - Sales 77                                                                                    
Aircraft and Aircraft Parts - Sales 85
Aircraft Manufacturer New Employee Credit (unavailable) - Income 62
Alcohol Beverage Wholesalers and Manufacturers - Excise 12
Alternating Proprietor Licensed Premises - Excise 13
Alternative Minimum Tax - Income 14
Assessments for Individuals - Individual Income Tax Guide
 

 

B

Bad Debt Refund for Cigarette and Tobacco Wholesalers and Distributors - Excise 19 (under review)   
Bingo Equipment - Sales 65
 

 

C

Calculating Colorado Individual Income Tax - Individual Income Tax Guide
Capital Gain Subtraction - Income 15                                                                                          
CARES Act Guidance
Catastrophic Health Insurance - Income 30
Charitable Contributions Subtraction - Income 48
Charitable Organizations - Sales Tax Topic
Child Care Contribution Credit - Income 35
Child Care Tax Credit - Income 33
Cigarette and Tobacco Product Information for Retailers - Excise 15 (under review)
Cigarette Distributors - General Information - Excise 16 (under review)
Cigarettes or Tobacco Products Brought Untaxed into Colorado - Excise 22 (under review)
Coins and Precious Metal Bullion - Sales 60
Colorado - IFTA and IRP Recordkeeping and Audit Information - Excise 10
Colorado 1099/W-2G Income Withholding Tax Requirements - Withholding 7
Colorado Civil Tax Penalties and Interest - General 11
Colorado Withholding Tax Guide
Colorado Works Program Credit - Income 34
Computer Software - Sales Tax Topic
Construction Contractors - Sales 6
Contaminated Land Redevelopment Credit - Income 42
Corporate Income Tax Guide
Credit for Income Tax Paid to Another State - Income 17
 

 

D

Dining Establishments - Sales Tax Topic
Direct Pay Permit for Colorado Sales Tax - Sales 78                                                                      
Dual Resident Trust Credit - Income 63
 

 

E

E911 and TRS Surcharges - General 21  (under review)                                                                 
Earned Income Tax Credit - Income 27
Electronic Filing of DR 0021Ws - Withholding 9
Enterprise Zone Income Tax Credit Guide
Environmental Response Surcharge and the Liquefied Petroleum Gas Inspection Fee - Excise 11
Estimated Tax Payments - Individual Income Tax Guide
 

 

F

Farm Equipment Exemption - Sales 75                                                                                           
Filing and Recordkeeping for Individuals - Individual Income Tax Guide
First-Time Home Buyer Savings Account Subtraction - Income Tax Topic
Food and Related Items - Sales 4
Fuel Tax Licensing and Reporting - Excise 5
 

 

G

Gasoline and Special Fuels Subject to Sales Tax - Sales 57
Government Purchases Exemptions - Sales 63
Gross Conservation Easement Credit - Income 39

 

 

H

Historic Property Preservation Income Tax Credit - Income 1 (Additional information can be found on the Income Tax Credits web page)         
How to Determine What Information the Department of Revenue Can Release - General 2

 

 

I

IFTA and IRP Recordkeeping and Audit Information - Excise 10
Income Tax Credits - Individual Income Tax Guide
Income Tax Withholding - Individual Income Tax Guide
Individual Income Tax Guide 
Innovative Motor Vehicle and Alternative Fuel Vehicle Credits for Tax Years 2015-2016 - Income 67
Innovative Motor Vehicle and Truck Credits for Tax Years 2017 and Later - Income 69
Innovative Truck Credit for Tax Years 2014-2016 - Income 68
Innovative Truck Credits for Tax Years 2017 and Later - Income 70
International Fuel Tax Agreement (IFTA) - Excise 8
Investment Credits for Licensed Child Care Centers, Family Care Homes and Employers Providing Licensed Child Care Facilities - Income 7

 

 

J

 

 

 

 

K

 

 

L

Leased Departments Within Stores - Sales 67                                                                            
Leases - Sales Tax Topic
Long-Term Care Insurance Credit - Income 37

 

 

M

Machinery and Machine Tools Used in Manufacturing - Sales 10                                               
Marijuana Excise Tax - Excise 23
Marijuana Sales Tax - Sales 93
Marketplace Facilitators - Sales Tax Topic
Master Tobacco Settlement Agreement - Excise 18
Medical Savings Accounts - Income 29
Medicine and Medical Equipment - Sales Tax Topic
Military Servicemembers - Income Tax Topic 
Motor Vehicle Daily Rental Fee (Currently Unavailable) - General 19
Motor Vehicles - Sales Tax Topics

 

 

 

N

Nonresident Partners and Shareholders of Partnerships and S Corporations - Income 54
Nonresident Real Estate Transactions - Required Withholding - Income 5

 

 

O

Oil and Gas Severance Tax Withholding Requirements - Withholding 4                                

 

 

P

Part-Year Residents & Nonresidents - Income Tax Topic 
Passenger Mile Tax - Excise 14                                                                                                   
Pension and Annuity Subtraction - Income 25
PERA and Denver Public Schools Retirement Benefits - Income 16
Personal Liquor Stock Brought into Colorado - Excise 20
Plastic Recycling Investment Tax Credit - Income 56
Prefabricated Housing - Sales Tax Topic

 

 

Q

 

 

R

Refund for Vehicles Used in Interstate Commerce - Sales 88
Refund Interceptions - General 17
Refunds and Assessments for Corporate Income Tax - Corporate Income Tax Guide
Refunds and Assessments for Sales Tax - Sales Tax Guide
Refunds of Individual Income Tax - Individual Income Tax Guide
Research and Experimental Activities Credit - Enterprise Zone Income Tax Credit Guide
Residency in Colorado - Individual Income Tax Guide
Residential Energy Usage - Sales 66
Retail Sales - Sales Tax Guide
Retailers Who Must Collect - Sales Tax Guide
Rooms and Accommodations - Sales Tax Topic

 

 

 

S

Sales Tax Exemption on School-Related Items - Sales 86
Sales Tax Licensing - Sales Tax Guide
Sales/Use Tax Exemption for Affordable Housing Projects - Sales 95
School-to-Career Investment Credit - Income 32
Seeds, Plants and Trees - Sales 64
Severance Tax Information for Owners of any Interest in any Oil and Gas Produced in Colorado - General 4
State Income Tax Addback for Individuals - Income 4
State Sales and Use Tax Exemption for Low-Emitting Heavy Vehicles - Sales 91
State Tuition Program Contribution Subtractions - Income 44
Subtractions from Taxable Income - Individual Income Tax Guide

 

 

T

Tax Refunds for Exempt Use of Fuel - Excise 7                                                                            
Taxable Sales - Sales Tax Guide
Telephone and Telecommunications - Sales 80
Telephone Charges by Hotels/Motels - Sales 61
Tobacco Products Distributors - General Information - Excise 17 (under review)

 

 

U

United States Government Interest - Income 20                                                                          

 

 

V

Vacant Building Rehabilitation Credit - Enterprise Zone Income Tax Credit Guide                      
Vending Machines - Sales 59

 

 

W

Wildfire Mitigation Measures Subtraction - Income 65                                                                  
Wine Shipments to Personal Consumers in Colorado - Excise 21

 

 

X

 

 

Y

 

 

Z