The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.

 
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Fuel Tax Filing Information

Fuel Reporting for Colorado 

Every one who is required to obtain a Colorado fuel tax license must file monthly returns with the Department. Filing requirements apply to every distributor, supplier, carrier, exporter, importer, blender, refiner, and terminal operator. Each return must report all fuel acquired in, imported into, or removed from any terminal in Colorado, including all gasoline, aviation fuel, diesel, biodiesel, CNG, and LNG. Fuel blenders must also report all blend components for use with any of these fuels that they have on hand, acquired, or blend during the reporting period, whether it is for motor fuel use or off-road use. Certain special rules apply to the reporting of LPG.  

There are three different returns that are required based on your License.

  1. Fuel Terminal Operator Return - If you operate a Federal or State qualified Terminal, whether you own the fuel within the terminal or not.
  2. Fuel Carrier Return - If you are a commercial carrier, hauling fuel that you do not own.
  3. Fuel Distributor Tax Return - Fuel distributors must report all activity of fuel within the state.

Returns are due monthly on the 26th day of the month following the activity or the next business day if the 26th is on a weekend or holiday.

Recordkeeping Requirements: Colorado law requires fuel distributors, carriers, terminal operators, and any other licensee to keep true and complete records of their returns, receipts, disbursements, and activities for at least three years.

Information Required for Filing

For each shipment of fuel received or disbursed, a licensee must have all of the following items of information available prior to filing.

  1. Received and/or Disbursed see the Fuel Distributor Schedule Descriptions to determine the applicable schedule.
  2. Importing or Exporting 
    • When ownership transferred
      • If owned as it enters the state, you are the importer
      • If owned as it leaves the state, you are the exporter
  3. Gross gallons and Net gallons (if being imported/exported) 
    • Gross gallons are required to be reported for all fuel except for LPG.
    • LPG is reported on Net gallons and taxed only upon disbursement for motor vehicle use.
  4. Date of the original manifest (from Terminal, whether from within Colorado or outside of).
  5. Manifest or Bill of Lading Number (BOL)
  6. Fuel type and related product code
  7. Method/mode of transportation
  8. Seller and Seller FEIN/SSN
  9. Carrier and Carrier FEIN/SSN
  10. Original Location: Include City & State
  11. Destination location: include City & State
  12. Buyer and Buyer FEIN/SSN
  13. Type of Customer
    • Retailer, Distributor, or end user of the fuel. Report fuel on Schedule 5 as gallons delivered tax paid. 
      • Colorado fuel tax does not apply to gasoline and special fuel purchased by certain governmental entities or air carriers. Please see Part 1 of the Colorado Fuel Tax Guide for additional information.
        • Aviation fuel sold to exempt air carriers is reported on Schedule 10, tax-exempt disbursements.
        • Fuel sold to governmental agencies with a fuel tax exemption certificate is reported on either schedule 8 or 9 depending on whether the fuel was sold to the US government or a state or local government. 
  14. Blending Activity - Fuel blended within the fuel tax system.

Using the above-gathered information and referencing the links for the reporting schedules, fuel codes, and modes, the filer will complete their return with all required information.

Fuel Distributors

Fuel distributors are required to report the original manifest of the terminal, which is part of that month’s available inventory. Fuel that is not disbursed to another entity within the same month, becomes part of that month’s ending inventory.   

All reporting is required through the Department's online filing system, Revenue Online. Distributors file form DR 7050 in their Fuel Excise Tax account, and have three ways in which they may enter the required information into the return:

  • Web Entry - Information is entered directly into Revenue Online
  • Excel Spreadsheet Upload - Download the most current template from our website, complete the spreadsheet, and upload it to Revenue Online. If Revenue Online does not accept the file because something is missing or incorrect, the file will need to be adjusted and re-uploaded.
  • XML Upload - This filing option is designed for large-scale reporting.

In general, excise taxes and fees are imposed on the distributor who first acquires the fuel, unless the fuel is tax-exempt. Please see Parts 1 and 3 in the Colorado Fuel Tax Guide for additional information about taxable fuels, exemptions, and distributors’ liability.

If excise tax has been paid on fuel that is exempt, the user may be able to claim a refund. Please see the Fuel Tax Refund web page and review the Fuel Tax Guidance Publications for important refund information. 

Special rules apply to the excise tax imposed on propane (LPG). Please see Appendix G of the Colorado Fuel Tax Guide for additional information.

For more information on how to file, review the Fuel Distributor Return Filing Instructions.

Fuel Carriers

All reporting is required through the Department's online filing system, Revenue Online. Carriers file form DR 7003 in their Fuel Information Account, and have three ways in which they may enter the required information into the return:

  • Web Entry - Information is entered directly into Revenue Online
  • Excel Spreadsheet Upload - Download the most current template from our website, complete the spreadsheet, and upload it to Revenue Online. If Revenue Online does not accept the file because something is missing or incorrect, the file will need to be adjusted and re-uploaded.
  • XML Upload - This filing option is designed for large-scale reporting.

For more information on how to file, review the Fuel Carrier Return Filing Instructions.

Terminal Operators

All reporting is required through the Department's online filing system, Revenue Online. Terminal Operators file form DR 0720 in their Fuel Information Account, and have two ways in which they may enter the required information into the return:

Every terminal operator must report each receipt of gasoline and special fuel into, and each disbursement of gasoline and special fuel from, each Colorado terminal monthly whether or not such receipts are subject to tax. Terminal Operators are required to report the fuel type, transportation method, carrier, position holder within the terminal, as well as the original document date. For example, the manifest number or railcar number if not received by pipeline. They must report a detailed schedule of inventories for each position holder within each Colorado terminal monthly. The schedule must include beginning and ending inventory, total receipts, and total disbursements for each position holder.

For more information on how to file, review the Terminal Operator Return Filing Instructions.