State Sales Tax Service Fee Changes
In 2025, the Colorado General Assembly enacted House Bill 25B-1005.
Beginning January 1, 2026, retailers may no longer retain the state sales tax service fee. However, retailers may still be eligible to retain the sales tax service fee for local jurisdictions.
Information about local jurisdiction service fee rates can be found in the DR 1002 publication.
New Mandatory Electronic Filing
Due to rules 39-21-119.5-2, 39-21-119.5-10 and 39-21-119.5-11, Colorado has implemented mandatory electronic filing requirements for Retail Sales Tax, County Lodging Tax, Visitor Benefit Tax and Local Marketing Tax.
Beginning January 1, 2026, the Department of Revenue adopted new rules that will require returns to be filed electronically according to the following schedules.
The penalty for not filing electronically when required is the greater of $50 or 5% of the tax due.
| If the retailer’s annual gross sales or qualified purchases in the prior calendar year were: | Filing Period Required to Start Filing Electronically |
|---|---|
| $500,000 or more | January 2026 |
| $50,000 or more | January 2027 |
| All Retail Sales Tax Returns | January 2028 |
| If the person’s annual gross sales of rooms or accommodations in the prior calendar year were: | Filing Period Required to Start Filing Electronically |
|---|---|
| $75,000 or more | January 2026 |
| $7,000 or more | January 2027 |
| All County Lodging Tax Returns | January 2028 |
| If the person’s annual gross sales of rooms or accommodations in the prior calendar year were: | Filing Period Required to Start Filing Electronically |
|---|---|
| $500,000 or more | January 2026 |
| $15,000 or more | January 2027 |
| All Local Marketing Tax Returns | January 2028 |
Sales & Use Tax Information
Sales & Use Tax Changes
License Information, Applications & Renewals
Rates & Geographic Information System (GIS) Information
Sales & Use Tax System (SUTS)
Special Events, Occasional Sales & Consumer Use Tax
Industry-Specific Information
Local Government Resources
Online Services
Revenue Online (ROL)
Manage, file, and pay state-collected taxes and fees, including:
- Sales and Use Tax
- Special Event Sales Tax
- Consumer Use Tax
- Withholding Tax
- Business Income Tax
- Individual Income Tax
- Fiduciary Income Tax
- Excise and Fuel Tax
- Fees and Charges, such as the Retail Delivery Fee
- Severance Tax
- PTC Rebate
Sales & Use Tax System (SUTS)
- File and pay state-collected Sales Tax
- File and pay self-collected home rule (participating city) Sales and Use Taxes
