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Pay Sales & Use Tax

Additional Payment Information

Filing Frequency

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

Bill Payments

If you have a sales tax bill, you should use the payment voucher that comes with the "Statement of Account." The payment and voucher should be mailed to the address on the "Statement of Account." The only method of paying tax bills is by check or money order with the voucher.
 

Payment After Filing Online

If you filed online or with a tax software and want to pay by check or money order:
 
  • 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.