Additional Payment Information
Filing frequency is determined by the amount of sales tax collected monthly.
- Annual Filing
- Businesses with a sales tax liability of up to $15/month or $180/year
- Return and payment due on or before January 20th each year
- Quarterly Filing
- Businesses with a sales tax liability between $15-$300 per month
- Return and payment due on or before the 20th of the month following the end of each quarter
- Monthly Filing
- Businesses with a tax liability $300+ per month
- Return and payment due on or before the 20th of the month following the end of the filing period
- Businesses with $75,000+ per year in state sales tax must pay by Electronic Funds Transfer
Payment When Filing via a Paper Return
To ensure your payment is posted to your tax account, you must include the eight-digit Colorado Account Number (CAN) on your check or money order.
Omitting your CAN may delay processing and/or cause the account to have a balance due, which will result in your business receiving a Balance Due letter from the Department.
A Federal Employer Identification Number (FEIN) is not the same as the CAN and will not post the payment to your account.
As of January 1, 2018, the Colorado Department of Revenue (CDOR) requires all Colorado sales tax licensees to report and pay sales tax to the penny, regardless of filing format.
Making Payments After Filing
Payment After Filing Online
Make the check or money order payable to the Colorado Department of Revenue.
Write the Colorado Account Number (CAN) for the sales tax account on the check.
Include the filing period dates and the words Sales Tax Return on the check.