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 |

 

A

Additions to Taxable Income - Individual Income Tax Guide

Agriculture - Sales & Use Tax Topics                                                                                 

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

Beetle Wood Products - Sales & Use Tax Topics (Replaced FYI Sales 84)

Bingo Equipment - Sales 65   

                                                                                                     

C

Calculating Colorado Individual Income Tax - Individual Income Tax Guide

Capital Gain Subtraction - Income Tax Topics

CARES Act Guidance

Catastrophic Health Insurance - Income 30

Charitable Contributions - Income Tax Topics (replaced FYI Income 48)

Charitable Organizations - Sales & Use Tax Topics

Child Care Contribution Credit - Income 35

Child Care Credits - Income Tax Topics (replaced FYI Income 33)

Cigarette Tax Guide

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 & Use Tax Topics

Construction Contractors - Sales 6

Consumer Use Tax Guide

Contaminated Land Redevelopment Credit - Income 42

Corporate Income Tax Guide

Credit for Income Tax Paid to Another State - Income 17

 

D

Dining Establishments - Sales & Use Tax Topics

Direct Pay Permit for Colorado Sales Tax - Sales 78                                                           

Dual Resident Trust Credit - Income 63

 

E

Earned Income Tax Credit - Income Tax Topics (replaced FYI 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

Filing and Recordkeeping for Individuals - Individual Income Tax Guide

First-Time Home Buyer Savings Account Subtraction - Income Tax Topics

Food and Related Items - Sales 4

Fuel Tax Licensing and Reporting - Excise 5

 

G

Gasoline and Special Fuels Subject to Sales Tax - Sales 57

Governmental Entities - Sales & Use Tax Topics (replaced FYI 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 Electric and Plug-in Hybrid Electric Vehicles - 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 & Use Tax Topics

Long-Term Care Insurance Credit - Income 37

 

M

Manufacturing - Sales & Use Tax Topics (replaced FYI Sales 10)

Marijuana Excise Tax - Excise 23

Marijuana Sales Tax - Sales 93

Marketplace Facilitators - Sales & Use Tax Topics

Master Tobacco Settlement Agreement - Excise 18

Medical Savings Accounts - Income 29

Medicine and Medical Equipment - Sales & Use Tax Topics

Military Servicemembers - Income Tax Topics

Motor Vehicle Daily Rental Fee (Currently Unavailable) - General 19

Motor Vehicles - Sales & Use Tax Topics

 

N

Nicotine Products Tax Guide

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 Topics 

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 & Use Tax Topics

Prepaid Wireless Charges - Special Topics

 

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

Renewable Energy Components - Sales & Use Tax Topics (Replaced FYI Sales 83)

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 & Use Tax Topics

 

S

Sales Tax Exemption on School-Related Items - Sales 86

Sales Tax Guide

Sales Tax Licensing - Sales Tax Guide

Sales/Use Tax Exemption for Affordable Housing Projects - Sales 95

School-to-Career Investment Credit - Income 32

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 Tax Guide

 

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