Current Tax Tip
SUTS is an online portal that allows you to:
- File all state-collected and participating home rule cities on a SINGLE return spreadsheet with a SINGLE payment
- Calculate tax rates for items with differing tax rates
- Keep a record and history of your changes
IMPORTANT: If you file using SUTS, you must also pay through SUTS.
A common question we get is, what is the difference between Revenue Online and SUTS? The main difference between the two is:
- Revenue Online allows you to file sales tax returns for state-collected jurisdictions
- SUTS allows you to file returns for BOTH state-collected and home-rule cities on ONE return
Access SUTS
View this week's tax tip here
Previous Tax Tips
The Difference Between Physical and Non-Physical Locations!
A PHYSICAL location is: Where you have a physical presence
- Examples include a brick-and-mortar store, warehouse, office, or distribution center
- A license fee and application are required for each location
- You must ALWAYS file a sales tax return for physical locations regardless of the amount of sales
A NON-PHYSICAL location is: Anywhere in Colorado where you deliver a taxable good
- A non-physical site is required for all deliveries and shipments, including those made in the same jurisdiction as the physical location
IMPORTANT: A sales tax return is required for each filing period, regardless of sales, for both physical and non-physical locations.
Learn more about physical & non-physical locations
View this week's tax tip here
The Colorado State Tax & Fee Due Date Guide!
For both businesses and individual taxes, the Colorado State Tax & Fee Due Date guide is an excellent resource regarding:
- Filing
- Payment deadlines
- Methods
- Associated forms
It’s easy to access the Colorado State Tax & Fee Due Date Guide from any of our web pages at Tax.Colorado.gov.
- Scroll to the bottom of any page
- Select “Due Date Guide”
- Select a tax type for more information
Access the Colorado State Tax & Due Date Guide here
View this week's tax tip here
SUTS is an online portal that allows you to:
- File all state-collected and participating home rule cities on a SINGLE return spreadsheet with a SINGLE payment
- Calculate tax rates for items with differing tax rates
- Keep a record and history of your changes
IMPORTANT: If you file using SUTS, you must also pay through SUTS.
A common question is, what is the difference between Revenue Online and SUTS?
- The main difference between the two is:
Revenue Online allows you to file sales tax returns for state-collected jurisdictions - SUTS allows you to file returns for BOTH state-collected and home-rule cities on ONE return
Access SUTS
View this week's tax tip here
The Difference Between Revenue Online (ROL) & the Sales & Use Tax System (SUTS)!
Revenue Online (ROL) is an ADMINISTRATION portal that allows you to:
- File & pay sales tax for state-collected jurisdictions only
- Add non-physical locations to your account
- Find sales & use tax rates
- Update your account information
- And more
The Sales & Use Tax System (SUTS) is a FILING portal that allows you to:
- File all state-collected sales tax AND all participating home rule cities on a single return with a single payment
IMPORTANT: If you file using SUTS, you must also pay using SUTS
Learn more about Revenue Online & SUTS
View this week's tax tip here
What is the CCR 201-4?
The CCR 201-4, Sales and Use Tax, provides a general introduction to sales tax guidance regulations and helps define important sales tax topics such as doing business in Colorado, economic nexus, leases, tangible personal property, and retail sales. To access the CCR 201-4:
- Go to Tax.Colorado.gov
- Select the arrow next to “Tax Professionals” in the top blue menu bar
- Select “Tax Policy & Research”
- From the Tax Policy & Research page, select “Rules & Rulemaking Information”
- On the “Tax Rules” webpage, select “Current Rules”
- Select the hyperlink next to the CCR 201-4
- From the Colorado Secretary of State's website, select the hyperlink under the current version to view the CCR 201-4
Please note the CCR 201-4 is maintained by the Colorado Secretary of State, NOT the Department of Revenue.
Learn more about the CCR 201-4
View this week's tax tip here
How to Use the Geographic Information System (GIS)!
The GIS allows businesses to quickly:
- Locate the correct taxing jurisdictions related to the sale of a taxable good or service
- Look up the specific sales tax rate for an individual address
- Determine a complete tax rate in real-time
The GIS is also provided on the MyColorado app under the services tab
IMPORTANT: Please ensure the address you enter in the GIS is complete and error-free. Otherwise, you will NOT be relieved of tax liability for any failure to collect the correct tax.
Access the Geographic Information System here
View this week's tax tip here
The Colorado Sales Tax Guide!
Wouldn’t it be great if there was a FREE resource designed to help retailers with general sales tax guidance? Oh, wait, there is! The Colorado Sales Tax Guide provides retailers with general guidance and requirements, as prescribed by law, regarding sales tax:
- Licensing
- Collection
- Filing
- Remittance
- Recordkeeping
Access the Colorado State Tax Guide here
View this week's tax tip here