If you were overcharged for sales or use tax on a purchase or were charged sales or use tax on an item that is exempt from tax, you should ask the retailer to refund the tax paid in error. If they do not give you a refund, you can apply to the Department of Revenue for the refund by completing and filing, the Claim for Refund of Tax Paid to Vendors (DR 0137B). This form can be used for state sales tax and city, county, or special district sales taxes collected by the state. You must attach a copy of your receipt or invoice as proof of the tax paid in error.
If you overpaid sales or use tax on a tax return you filed, you may deduct the overpayment on your next return. If you cannot deduct the overpayment on your next tax return, use the Claim for Refund, for previously remitted directly to the Department of Revenue. You can file a claim for the refund using the DR 0137 form or by using Revenue Online.
To make a claim for sales taxes paid in home rule, self-collecting jurisdictions, you must contact them directly to obtain refund information. Contact telephone numbers for home rule jurisdictions are listed in the Colorado Sales/Use Tax Rates (DR 1002).