All State Offices will be closed on Monday, September 2, in observance of Labor Day Holiday.

 
1

Directory

#FFFFFF

Colorado mountains with lilacs in the meadow. A-Z Directory written across the photo.
#FFFFFF

A

Active Duty Servicemembers
Account Access Management
Account Help
Add Locations (Sites) to Your Sales Tax Account
Additional Business Tax Resources
Administrative Hearings
Affiliated Corporations
AFWA Training Materials
All Letter Rulings
Alternate ID PTC Rebate Application
Alternative Transportation Option Tax Credit
Amending a Withholding Return
Amending an Individual Income Tax Return
Americans with Disabilities Act (ADA) Accommodation Request for Taxation Services
Americans with Disabilities Act (ADA) | Accommodation Options
Average Market Rate for Unprocessed Retail Marijuana
Aviation Taxes
 

B

Bag Fees
Biodiesel & Blended Fuel Tax
Businesses
Business Income Tax
Business Income Tax Installment Agreements
Business Income Tax | Estimated Payments
Business Income Tax | File Online
Business Income Tax | Forms & Instructions
Business Income Tax | Frequently Asked Questions
Business Income Tax | Organizational Structure
Buying or Selling a Business

 

C

C Corporation Apportionment
C Corporation Filing Information
C Corporation Income Tax Accepted Software
Carryout Bag Fee
Carta EITC y CTC
Cash Payments
Catering Industry Special Sales Tax Deduction
Certified Brands & Manufacturers Directories
Charities & Nonprofits
Check or Money Order Payments
Child Tax Credit (CTC) & Earned Income Tax Credit (EITC) FAQs
Child Tax Credit (CTC) & Earned Income Tax Credit (EITC) Information
Child Tax Credit | Frequently Asked Questions
Cigarette Consumers
Cigarette Distributors
Cigarette Retailers
Cigarette Stamps
Cigarette Tax
Cigarette Tax Guide
Cigarette Wholesale Subcontractor
Cigarette, Nicotine Products & Tobacco Products Taxes
Citizens' Advocate Tax
Climate Friendly Tax Incentives
Climate Focused Tax Incentives FAQs
Close Locations in Your Sales Tax Account
Close Sales Tax Account
Collections
Coal Severance Tax
COCPA Conference Materials
Colorado Child Tax Credit
Colorado Child Tax Credit (CTC)
Colorado Department of Revenue Is Hiring
Colorado Department of Revenue and Native American Tribal Members
Colorado Earned Income Tax Credit (COEITC) for ITIN Filers or Certain Filers Under Age 25
Colorado Impact of Federal Economic Recovery Legislation
Colorado State Holidays
Colorado State Tax & Fee Due Date Guide
Commercial Motor Vehicle Guidance Publications
Commercial Motor Vehicle Letter Rulings
Common-Law Marriage
Community Tax Credits
Community Tax Help
Compressed & Liquefied Gases
Conferee
Consumer Use Tax
Consumer Use Tax for Businesses
Consumer Use Tax Guide
Consumer Use Tax | Filing Information
Consumer Use Tax | Frequently Asked Questions
Consumer Use Tax | How to File Online
Consumer Use Tax | Retailer Reporting Requirements
Consumer Use Webinar
Contact the Collections Section
Contact the Excise Tax Unit
Contact the Fee Unit
Contact the Fuel Tax Unit
Contact Us
Contact Us By Email
Contact Us By Mail
Contact Us By Phone
Corporate Income Tax Guidance Publications
Corporate Income Tax Guide
Corporate Income Tax Letter Rulings
CR 0100 - Colorado Sales Tax and Withholding Account Application
Credit for Conversion Costs to an Employee-Owned Business Model
Credit for Employer Paid Leave of Absence for Live Organ Donation
Cryptocurrency
Current Guidance Publications
Current Rules
 

D

Daily Vehicle Rental Fee
Deceased Taxpayer
Delinquent Taxpayers Lists
Denver Hispanic Chamber of Commerce (DHCC) Webinar
Did You Receive a Letter From Us?
Direct Deposit Refund
Distributor Information
Donate Your Tax Refund to Charity
Dyed Diesel

 

E

E-Filer Attachments
Early Childhood Educator Income Tax Credit
Earned Income Tax Credit (EITC)
EITC Assistant
Electric Bicycle Tax Credit
Electric Bicycle Webinar
Electric Vehicle Tax Benefits
Electric-Powered Lawn Equipment Tax Credit
Electronic Funds Transfer
Email Sign Up
Enterprise Zone Tax Guide
Estates & Trusts
Estates and Trusts
Estimated Payments
Excise & Fuel Tax Payment
Excise & Fuel Tax
Exempt Use of Fuel

F

Fees
Fiduciary Income Tax Accepted Software
Fiduciary Income Tax Guidance Publications
Fiduciary Income Tax | File Online
Fiduciary Income Tax | Filing Information
Fiduciary Income Tax | Forms & Instructions
Fiduciary Income Tax | Frequently Asked Questions
File & Pay | Cigarette, Nicotine Products, & Tobacco Products
File a Protest
File Individual Income Tax Online
File Sales Tax Online
File Special Event Sales Tax Online
File the Sellers Claim for Refund Online
File Withholding Online
Filing and Payment Extensions for Natural Disasters
Filing Requirement Changes for Partnerships and S Corporations
First-time Home Buyer Savings Account Interest Deduction
Forms & Instructions | Cigarette, Nicotine Products, & Tobacco Products Tax
Forms By Tax Type
Forms in Number Order
Fuel Carrier Return Filing Instructions
Fuel Distributor Return Filing Instructions
Fuel Fees & Surcharges
Fuel Refund Account Program
Fuel Schedule Descriptions
Fuel Tax
Fuel Tax & Fee Rates
Fuel Tax Exempt Sales
Fuel Tax Filing Information
Fuel Tax Guidance Publications
Fuel Tax Guide
Fuel Tax Information by Product Type
Fuel Tax Letter Rulings

F

Fuel Tax Licensing
Fuel Tax Refund Program
Fuel Tax Spreadsheet Filing
Fuel Tax | Diversion Reporting
Fuel Tax | Forms & Instructions
Fuel Tax | Frequently Asked Questions
Fuel Terminal Operator Return Instructions
Fuel Types & Codes
Fundraising & Sales Tax

G

Gasoline & Special Fuels
Geographic Information System (GIS) Help
Geographic Information System (GIS) Information
GIS API Information
GIS Hold Harmless Provision
Gross Conservation Easement (GCE)
Guidance Publications

H

Help
Historic Property Preservation Credit
How to Apply for a Colorado Sales Tax License
How to Look Up a Colorado Account Number (CAN)
How to Look Up Location Codes & Tax Rates
How to Make an EFT Payment on Revenue Online
How to Pay/Remit Withholding Tax
How to Report Year-End Withholding Statements
How to Submit Withholding Statements
How was your service?

 

I

Identity Theft
IFTA 2nd Quarter Fuel Tax Rates 2024
IFTA Colorado Base Jurisdiction Qualifications
IFTA Frequently Asked Questions
IFTA Fuel Tax Rates
IFTA News & Updates
Important Information About the 1099-NEC
Income Qualified Senior Housing Income Tax Credit
Income Tax Account
Income Tax Credit, Subtraction & Deduction Forms
Income Tax Credits
Income Tax Forms Archive
Income Tax Forms for Individuals & Families
Income Tax Subtractions
Income Tax Topics: Military Servicemembers
Income Tax Topics: Part-Year Residents & Nonresidents
Income Tax Withholding Guidance Publications
Individuals
Individual Income Tax
Individual Income Tax Accepted Software
Individual Income Tax Bill
Individual Income Tax Guidance Publications
Individual Income Tax Guide
Individual Income Tax Letter Rulings
Individual Income Tax Training
Individual Income Tax | Due Dates & Filing Extension
Individual Income Tax | Estimated Payments
Individual Income Tax | Filing Requirements
Individual Income Tax | Information for Retirees
Individual Income Tax | Payment with Return Filing
Individual Wage Withholding, W-2 & 1099 Statements
Information on Senior Tax Credits
Information on Tax Credits for Small Businesses
Innovative Motor Vehicle and Innovative Truck Credits House Bill 23-1272
Intercepted Refunds
International Fuel Tax Agreement (IFTA)
International Payments
Is This Really the Colorado Department of Revenue?

J
 

K
 

L

Legislative Webinar
Letter Rulings
List of Licensed Distributor and Remote Retail Sellers
Liquor Tax
Liquor Tax Guidance Publications
Liquor Tax | Alternating Proprietor
Liquor Tax | Consumer's Personal Inventory Reporting
Liquor Tax | Excise Tax Account
Liquor Tax | File & Pay
Liquor Tax | Forms & Instructions
Liquor Tax | Manufacturer
Liquor Tax | Out-of-State Wineries & Distributors
Liquor Tax | Wholesaler
Liquor Tax | Wine Excise Tax, Fee & Surcharge
Local Government
Local Government Entities Implementing a New Tax or Changed Tax Rate
Local Government Sales Tax

M

Marijuana Excise Tax
Marijuana Sales Tax
Marijuana Sales Tax License Requirements
Marijuana Tax | Frequently Asked Questions
Marijuana Tax | Information for Local Governments
Marijuana Taxes
Marijuana Taxes Guidance Publications
Marketplaces
Marketplace Facilitators
Master Settlement Agreement (MSA) Reporting Requirements
Metallic Minerals Severance Tax
Mi Casa Webinars
Military Servicemembers
Miscellaneous Taxes & Fees Guidance Publications
Miscellaneous Taxes & Fees Letter Rulings
Mobile Food Vendor Special Sales Tax Deduction
Moist Snuff
Molybdenum Ore Severance Tax
Motor Vehicle Sales Tax
Multichannel Sellers
Multistate Power of Attorney 

 

N

Need to update your address or name?
New Colorado Resident | Frequently Asked Questions
Nicotine Products
Nicotine Products Consumers
Nicotine Products Distributors
Nicotine Products Retailers
Nicotine Products Tax Guide
No Withholding Tax Collected
Nonresident Disaster Relief Worker Exemption/Subtraction
Nonresident Partners & Shareholders

 

O


Offer In Compromise of Tax Liability
Oil & Gas Severance Tax | Business Filers
Oil & Gas Severance Tax | Electronic Funds Transfer (EFT)
Oil & Gas Severance Tax | Individual Filers
Oil & Gas Severance Tax | Owners & Operators
Oil & Gas Severance Tax | Stripper Well Exemption
Oil & Gas Severance Tax | Withholding Information
Olympic Gold Medal Subtraction
Online Services
Out-of-State Businesses

P

PACT Act Requirements
Part-Year and Nonresident
Partnership & S Corporation Apportionment
Partnership & S Corporation Filing Information
Partnership & S Corporation Income Tax Accepted Software
PASC Conference Materials
Passenger Mile Tax
Past TABOR refunds from DOR
Pay Business Income Tax
Pay Individual Income Tax
Pay Online by Credit/Debit Card or E-Check
Pay Sales & Use Tax
Pay Severance Tax
Payments
Payment Frequently Asked Questions
Payment Options by Tax Type
Payment Plans
Payment Plan Frequently Asked Questions
 

P

Penalties and Interest
Petition for Rule Change
Policies to Reduce Emissions From Built Environment
Property Tax/Rent/Heat Credit (PTC) Rebate
Prearranged Ride Fee
Prepaid Wireless Charge
Protest Rights & Process
Public Utilities Administration Fee

Q

 

R

Rebate Dates
Refund
Renew Your Sales Tax License
Report Tax Evasion & Fraud
Request Tax Return Copies
Resources for Tax Professionals
Restaurant & Bar Special Sales Tax Deduction Instructions
Retail Delivery Fee
Retail Delivery Fee Accounts
Retail Delivery Fee Collection and Retailer Election
Retail Delivery Fee Deliveries
Retail Delivery Fee FAQs
Retail Delivery Fee Marketplace Sales
Retail Delivery Fee Rates
Retail Delivery Fee Refunds
Retail Delivery Fee Reporting and Payment
Retail Delivery Fee Retailers
Retail Delivery Fee Webinar
Retail Marijuana Delivery Sales Tax
Retired Servicemembers
Retroactive SALT Parity Act Composite Reporting 2018-2021
Retroactive SALT Parity Election 2018-2021
Retrofitting a Residence to Increase a Residence's Visitability Credit (Home Modification Tax Credit)
Revenue Online Help
Revenue Online Log In Help
Revenue Online Payment Help
ROL Delays Acceptance of 2022 Returns
Rulemaking Announcements
Rulemaking Process
Rural and Frontier Health Care Preceptor Tax Credit

 

S

Sales & Use Tax
Sales & Use Tax Letter Rulings
Sales & Use Tax System (SUTS)
Sales & Use Tax System (SUTS) Help
Sales & Use Tax System (SUTS) Information & Documents
Sales & Use Tax System (SUTS) | Frequently Asked Questions
Sales & Use Tax System (SUTS) | Stakeholder Consortium
Sales & Use Tax System (SUTS) Support
Sales & Use Tax | Forms & Instructions
Sales & Use Tax | Frequently Asked Questions
Sales & Use Taxes Guidance Publications
Sales and Use Tax (SUTS) Webinar
Sales and Use Tax Refund for Rebuilding after a Declared Wildfire Disaster FAQs
Sales Tax Accounts & Licenses
Sales Tax Changes
Sales Tax Exemption of Essential Hygiene Products
Sales Tax Exemption On Essential Hygiene Products
Sales Tax Exemptions & Deductions
Sales Tax Filing Information
Sales Tax Filing Reminders
Sales Tax Guide
Sales Tax Information for Online Sellers
Sales Tax Non-Filer Notices
Sales Tax Rate Changes
Sales Tax Refund
Sales Tax Relief for Bars, Restaurants, Caterers, and Mobile Food Retailers
Sales Tax Spreadsheet E-Filing
Sales Tax Training
Sales Tax Webinar
SALT Parity Act Election
SALT Parity Act reporting 2022-2025
SALT Parity Act Training Materials
SALT Parity Election 2022 and 2023
Scams - Warning to Taxpayers
Send a Secure Message in Revenue Online
Service Fee
Service of Legal Documents
Set Up a Business Revenue Online Account
Set Up an Individual Revenue Online Account
Severance Tax
Severance Tax | Forms & Instructions
Small Business Development Center (SBDC) Training Materials
Software Developers | Fuel Tax XML
Software Developers | Income Tax
Software Developers | Sales Tax XML
Special Event License
Special Event Sales Tax
Special Event Webinar
SUTS Local Government Frequently Asked Questions
SUTS Participating Jurisdictions

 

T

TABOR
TABOR Frequently Asked Questions
TABOR Refund
Tax Credit for Employer Contributions to Employee 529 Qualified State Tuition Program
Tax Developers
Tax Education & Training
Tax Education Webinars
Tax Exemption Application
Tax Exemption Qualifications
Tax Fraud Prevention
Tax Levies
Tax Navigator
Tax Newsroom
Tax Policy & Research
Tax Rules
Tax Years 2018 Through 2021
Tax Years 2022 Through 2025
Tax-Exempt Purchases
Taxation Disputes
Taxpayer Identity Verification
Taxpayer Security Safeguards
Third Party Access
Tobacco Products
Tobacco Products Distributing Subcontractors
Tobacco Products Retailers
Tobacco Products Tax Guide
Transport Methods & Modes

U

 

V

Video Library
Visit a Taxpayer Service Center
Voluntary Disclosure Program

 

W

Wage Withholding Frequently Asked Questions
Wage Withholding Webinar
Website Survey
What Should Partnerships and S Corporations Do To Prepare?
Where's My Refund?
Withholding Tax
Wildfire Tax Benefits
Withholding Accounts
Withholding Filing Frequency & Due Dates
Withholding Refund
Withholding Tax Filing Requirements
Withholding Tax Guide
Withholding Training
Withholding | Forms and Instructions

 

XYZ

Year-End W-2 XLSX Info Return Template Instructions
Zero File Sales Tax Return