Retail Marijuana Tax Return
Colorado Sales Tax Return (DR 0100)
Additionally, all marijuana businesses must file the Colorado Sales Tax Return (DR 0100). Medical marijuana, medical marijuana-infused products and accessories are reported on the DR 0100, as well. This return includes the state sales tax plus any local sales taxes. The sales tax for medical marijuana sales and accessories should be filed under the Colorado Account Number that matches with the sales tax license for medical marijuana. Sales tax for medical marijuana can also be filed electronically via Revenue Online.
Return and payment are due the 20th day of the month following the reporting period. If the 20th day falls on a weekend or holiday, the due date is the next business day. The applicable sales tax return(s) must be filed even if no sales were made or if no tax is due for the period. Returns with "zero" tax must be filed to avoid non-filer notices and penalty assessments.
State Sales Tax
The state sales tax rate on tangible personal property is 2.9%. These taxes are charged on the final consumer purchase price. Retail marijuana and retail marijuana products are exempt from this state sales tax. The tax will still apply to medical marijuana and medical marijuana products.
State Retail Marijuana Sales Tax Rate
There is a 15% retail marijuana sales tax on all sales of retail marijuana and retail marijuana-infused products in the state charged on the final consumer purchase price.
Local and Special Districts Tax Rates
Visit the Local Government Sales Tax web page for more information on the local sales tax rates for retail products not subject to retail marijuana sales tax.