Who should file a sales tax return?
If your business will be selling, renting or leasing tangible personal property, you must get a Sales Tax Account / License and file sales tax returns. Colorado generally does not impose a state sales tax on services. Some Colorado home-rule cities (that collect their own local sales tax) charge a sales tax on certain services. Contact those cities directly for further information.
Filing Frequency & Due Dates
Filing frequency is determined by the amount of sales tax collected monthly.
- $15 or less per month: Sales tax returns may be filed annually. Annual returns are due January 20.
- Under $300 per month: Sales tax returns may be filed quarterly.
- Due dates:
- January - March: due April 20
- April - June: due July 20
- July - September: due October 20
- October - December: due January 20
- Due dates:
- $300 or more per month: sales tax returns must be filed monthly. Monthly returns are due the 20th day of month following reporting period.
- Businesses that pay more than $75,000 per year in state sales tax must pay by Electronic Funds Transfer (EFT). EFT is due the 20th day of month following reporting period.
- Wholesale businesses with a sales tax liability of $180 per year or less can file annually.