Sales Tax Returns Due for Monthly and Quarterly Filers

Add to Calendar 2021-07-20 08:00:32 2021-07-20 16:00:40 Sales Tax Returns Due for Monthly and Quarterly Filers Who should file a sales tax return?  Filing Requirements 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 $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.   For more information, visit the Sales Tax Filing Information web page. Department of Revenue - Taxation no-reply@www.colorado.gov America/Denver public

Who should file a sales tax return? 

Filing Requirements

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
  • $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.
 
For more information, visit the Sales Tax Filing Information web page.