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Colorado Sales Tax Guide

State sales tax plus state-administered locals, special districts, and self-collecting home-rule cities

Statewide general taxYes
Marketplace postureGenerally excluded with evidence
Exemption formDR 5002
01

How Colorado's system is organized

Colorado is one of the country's most fragmented systems. State-administered jurisdictions can be handled through Department of Revenue channels, while self-collecting home-rule cities may require separate registration, rules, and returns.

02

The headline rate is only the beginning

The state rate is 2.9%, but destination local layers and special districts drive the combined rate. A DR 0800 site code and the correct state-administered versus home-rule boundary are essential.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

03

Rules that can change the answer

Product identity should be established before a rate is selected. In Colorado, examples that deserve their own rule path include:

  • local exemptions do not always match state exemptions
  • software and digital products vary across home-rule cities
  • delivery charges and manufacturing exemptions can diverge by jurisdiction

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

04

Beyond three headline examples

The underlying research inventory contains 38 Colorado treatment records across 26 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

38treatment records
26product families
utilities energyprewritten softwarebuilding materialinstallation servicelodgingnonprescription drug human
Explore all 38 Colorado research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

38 of 38 records shown

general tangible personal propertyordinary

Research observation — independent review required

C.R.S. 39-26-104 taxes retail tangible personal property and 39-26-106 sets the 2.9 percent state rate from 2001-01-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
retail purchase price of tangible personal property
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
canonical product identity sale price and situs
Effective start
2001-01-01
Effective-window status
current 2 9 percent state rate window exact
Runtime boundary
home rule city base and rate matrix required

Before operational use: home-rule city matrix; independent review

State authority research source

clothingordinary

Research observation — independent review required

No general state clothing exemption removes ordinary clothing from the tangible-personal-property base.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
ordinary clothing is tangible personal property
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
clothing identity and situs
Effective start
2001-01-01
Effective-window status
current rate window exact
Runtime boundary
home rule city matrix required

Before operational use: home-rule city matrix; independent review

State authority research source

candyordinary

Research observation — independent review required

C.R.S. 39-26-707 makes candy taxable on and after 2010-05-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
candy removed from food exemption
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
statutory candy identity
Effective start
2010-05-01
Effective-window status
exact
Runtime boundary
food boundary classifier required

Before operational use: home-rule city matrix; independent review

State authority research source

soft drinkordinary

Research observation — independent review required

C.R.S. 39-26-707 makes soft drinks taxable on and after 2010-05-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
soft drinks removed from food exemption
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
statutory soft drink identity
Effective start
2010-05-01
Effective-window status
exact
Runtime boundary
beverage boundary classifier required

Before operational use: home-rule city matrix; independent review

State authority research source

groceryno rate

Research observation — independent review required

C.R.S. 39-26-707 exempts qualifying food commencing 1980-01-01.

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Taxable base
qualifying food exempt from state base
Local interaction
product specific local
Sourcing
standard situs
Evidence required
food for home consumption identity
Effective start
1980-01-01
Effective-window status
exact
Runtime boundary
state exemption with product specific local food matrix required

Before operational use: local food-base matrix; independent review

State authority research source

prepared foodordinary

Research observation — independent review required

Prepared food remains outside the qualifying food-for-home-consumption exemption.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
prepared food outside home consumption exemption
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
prepared food identity
Effective start
1980-01-01
Effective-window status
current boundary exact from food exemption start
Runtime boundary
food boundary classifier required

Before operational use: home-rule city matrix; independent review

State authority research source

construction serviceno rate

Research observation — independent review required

Colorado taxes contractor-consumed property, not a generic separately stated construction-service class.

Identity or conditions: sale context: separately stated construction labor

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
separately stated nonenumerated construction labor outside state base
Local interaction
no local rate
Sourcing
mixed
Evidence required
labor material separation and project facts
Effective-window status
current rule verified original day not pinned
Runtime boundary
contractor consumer and jobsite resolver required

Before operational use: pin original effective day; home-rule city matrix; independent review

State authority research source 1State authority research source 2

building materialno rate

Research observation — independent review required

Materials incorporated into qualifying exempt public works can be exempt with the required project documentation.

Identity or conditions: qualifying use: exempt public project

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying public project material exemption
Local interaction
no local rate
Sourcing
mixed
Evidence required
project exemption certificate
Effective-window status
reported 1979 exact day not pinned
Runtime boundary
project qualification resolver required

Before operational use: pin exact 1979 day; home-rule city matrix; independent review

State authority research source 1State authority research source 2

building materialordinary

Research observation — independent review required

A contractor is the consumer of nonqualifying building materials and owes sales or use tax.

Identity or conditions: qualifying use: ordinary or nonqualifying project

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
contractor is consumer of nonexempt materials
Local interaction
ordinary local stack
Sourcing
mixed
Evidence required
project type and jobsite
Effective-window status
current rule verified original day not pinned
Runtime boundary
contractor use tax and jobsite resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source 1State authority research source 2

custom softwareno rate

Research observation — independent review required

Custom software is outside the current three-part test and remains exempt under the 2027 negotiated/custom exemption.

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
custom software excluded
Local interaction
no local rate
Sourcing
standard situs
Evidence required
custom development identity
Effective start
2012-07-01
Effective-window status
current and 2027 continuation verified
Runtime boundary
custom versus prepackaged classifier required

Before operational use: home-rule city matrix; independent review

State authority research source 1State authority research source 2State authority research source 3

digital audio visualordinary

Research observation — independent review required

HB21-1312 codified video and music delivered by download or streaming as taxable digital goods effective 2021-07-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
digital video and music are tangible personal property
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
digital media identity
Effective start
2021-07-01
Effective-window status
exact
Runtime boundary
digital media software boundary required

Before operational use: home-rule city matrix; independent review

State authority research source 1State authority research source 2

digital bookordinary

Research observation — independent review required

HB21-1312 codified electronic books as taxable digital goods effective 2021-07-01.

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
electronic books are tangible personal property
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
digital book identity
Effective start
2021-07-01
Effective-window status
exact
Runtime boundary
digital media classifier required

Before operational use: home-rule city matrix; independent review

State authority research source 1State authority research source 2

durable medical equipmentno rate

Research observation — independent review required

DME is exempt only after the item meets the statutory definition, which expressly requires dispensing pursuant to a prescription order.

Identity or conditions: required certificate: prescription order

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
statutory durable medical equipment exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
prescription order and four part item test
Effective-window status
reported 1980 exact day not pinned
Runtime boundary
prescription and item definition resolver required

Before operational use: pin exact 1980 day; home-rule city matrix; independent review

State authority research source 1State authority research source 2

installation serviceno rate

Research observation — independent review required

Generic separately stated installation labor is not an enumerated Colorado state taxable service.

Identity or conditions: sale context: separately stated installation labor

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
separately stated nonenumerated installation labor outside state base
Local interaction
no local rate
Sourcing
standard situs
Evidence required
separate statement and service identity
Effective-window status
current rule verified original day not pinned
Runtime boundary
bundling resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

installation serviceordinary

Research observation — independent review required

C.R.S. 39-26-102(12) includes labor and service in the full price of manufactured or made-to-order articles.

Identity or conditions: sale context: included in manufactured or made to order property price

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
inseparable service charge included in full property price
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
invoice and bundle facts
Effective-window status
current rule verified original day not pinned
Runtime boundary
bundling resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

lodgingordinary

Research observation — independent review required

Short-term rooms and accommodations are taxable; the long-term permanent-resident exemption does not apply below 30 consecutive days.

Identity or conditions: maximum rental days: 29

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
short term rooms and accommodations taxable
Local interaction
product specific local
Sourcing
standard situs
Evidence required
stay length property and local lodging levies
Effective-window status
reported 1959 exact day not pinned
Runtime boundary
stay length and local lodging tax resolver required

Before operational use: pin exact 1959 day; local lodging matrix; independent review

State authority research source 1State authority research source 2

lodgingno rate

Research observation — independent review required

A qualifying natural-person permanent resident with the statutory occupancy agreement is exempt.

Identity or conditions: lodging type: permanent resident qualifying written agreement

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying long term permanent resident exemption
Local interaction
no local rate
Sourcing
standard situs
Evidence required
natural person stay length and written agreement
Effective-window status
reported 1959 exact day not pinned
Runtime boundary
occupancy agreement resolver required

Before operational use: pin exact 1959 day; local lodging matrix; independent review

State authority research source 1State authority research source 2

manufacturing inputno rate

Research observation — independent review required

C.R.S. 39-26-102(20) treats qualifying incorporated and processing inputs as exempt wholesale sales.

Identity or conditions: qualifying use: component or processing input

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying component and processing inputs are wholesale
Local interaction
no local rate
Sourcing
standard situs
Evidence required
component incorporation or processing use documentation
Effective-window status
current rule verified original day not pinned
Runtime boundary
qualifying use resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

nonprescription drug humanno rate

Research observation — independent review required

Nonprescription drugs are exempt when furnished by a practitioner as part of professional services to a patient.

Identity or conditions: intended user: human; prescription status: nonprescription; sale context: furnished by practitioner with professional services

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
practitioner furnished nonprescription drug exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
practitioner and patient service context
Effective-window status
reported 1980 exact day not pinned
Runtime boundary
practitioner context resolver required

Before operational use: pin exact 1980 day; home-rule city matrix; independent review

State authority research source 1State authority research source 2

nonprescription drug humanordinary

Research observation — independent review required

The exemption is limited to practitioner-furnished items, so ordinary retail OTC drugs remain taxable.

Identity or conditions: intended user: human; prescription status: nonprescription; sale context: ordinary retail sale

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
ordinary retail otc drug sale taxable
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
ordinary retail context
Effective-window status
current rule verified original day not pinned
Runtime boundary
practitioner context resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source 1State authority research source 2

prescription drug humanno rate

Research observation — independent review required

C.R.S. 39-26-717 exempts human prescription drugs; OSA reports enactment in 1965.

Identity or conditions: intended user: human; prescription status: prescription

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
human prescription drugs exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
prescription and human use identity
Effective-window status
reported 1965 exact day not pinned
Runtime boundary
prescription evidence required

Before operational use: pin exact 1965 day; home-rule city matrix; independent review

State authority research source 1State authority research source 2

prewritten softwareordinary

Research observation — independent review required

Through 2026, prewritten software is taxable only when the repeated-sale, nonnegotiable-license, and tangible-medium tests all apply.

Identity or conditions: transfer method: physical; subtype: prepackaged nonnegotiable tangible medium

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
current three part software test satisfied
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
prepackaged license and delivery facts
Effective start
2012-07-01
Effective end
2026-12-31
Effective-window status
exact
Runtime boundary
three part software test required

Before operational use: home-rule city matrix; independent review

State authority research source 1State authority research source 2

prewritten softwareno rate

Research observation — independent review required

HB11-1293's exemption became effective 2012-07-01, not in 2011; electronic and load-and-leave delivery are outside the current tangible-medium test.

Identity or conditions: transfer method: electronic; subtype: downloaded or load and leave

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
electronic or load and leave delivery fails current tangible medium test
Local interaction
no local rate
Sourcing
standard situs
Evidence required
delivery and license facts
Effective start
2012-07-01
Effective end
2026-12-31
Effective-window status
exact
Runtime boundary
three part software test required

Before operational use: home-rule city matrix; independent review

State authority research source 1State authority research source 2

prewritten softwareordinary

Research observation — independent review required

HB26-1223 taxes prepackaged repeated-sale software regardless of delivery method or remote access beginning 2027-01-01, while preserving negotiated and custom exemptions.

Identity or conditions: subtype: prepackaged repeated sale nonnegotiable or remote access

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
prepackaged repeated sale software taxable regardless of delivery or remote access
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
software standardization and license facts
Effective start
2027-01-01
Effective-window status
future exact
Runtime boundary
2027 software boundary resolver required

Before operational use: future runtime support; home-rule city matrix; independent review

State authority research source

professional serviceno rate

Research observation — independent review required

Generic professional services are not among the services enumerated in C.R.S. 39-26-104.

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
generic professional service not enumerated
Local interaction
no local rate
Sourcing
standard situs
Evidence required
service identity against closed enumeration
Effective-window status
current rule verified original day not pinned
Runtime boundary
enumerated service classifier required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

rentalno rate

Research observation — independent review required

A lease of three years or less is exempt when the lessor paid Colorado sales or use tax on acquisition.

Identity or conditions: maximum rental days: 1095; rented product: tangible personal property; sale context: lessor paid tax on acquisition

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
short lease stream exempt when lessor paid acquisition tax
Local interaction
no local rate
Sourcing
standard situs
Evidence required
lease term and lessor acquisition tax evidence
Effective-window status
current rule verified original day not pinned
Runtime boundary
lessor election resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

rentalordinary

Research observation — independent review required

A lessor can acquire tax-free and collect tax on lease payments under the statutory election.

Identity or conditions: rented product: tangible personal property; sale context: lessor elected tax free acquisition and taxable payments

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
lease payments taxable under lessor election
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
lessor election and payment situs
Effective-window status
current rule verified original day not pinned
Runtime boundary
lessor election resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

repair serviceno rate

Research observation — independent review required

Separately stated generic repair labor is not an enumerated taxable service; transferred parts remain property.

Identity or conditions: sale context: separately stated repair labor

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
separately stated nonenumerated repair labor outside base
Local interaction
no local rate
Sourcing
standard situs
Evidence required
labor parts separation
Effective-window status
current rule verified original day not pinned
Runtime boundary
repair parts bundling resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

repair serviceordinary

Research observation — independent review required

Labor and service included in the full price of manufactured or made-to-order property enter the taxable price.

Identity or conditions: sale context: inseparable fabricated or made to order property charge

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
inseparable labor and service included in property price
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
invoice and fabrication facts
Effective-window status
current rule verified original day not pinned
Runtime boundary
repair parts bundling resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

resaleno rate

Research observation — independent review required

Documented wholesale sales for resale are excluded from the retail base.

Identity or conditions: required certificate: resale or wholesale documentation

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
documented wholesale sale outside retail base
Local interaction
no local rate
Sourcing
standard situs
Evidence required
resale intent and certificate
Effective-window status
current rule verified original day not pinned
Runtime boundary
resale document resolver required

Before operational use: pin original day; home-rule city matrix; independent review

State authority research source

saasno rate

Research observation — independent review required

ASP-hosted software access is outside the state tangible-medium test through 2026-12-31.

Identity or conditions: use term: continued payment; subtype: application service provider hosted access

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
asp hosted access fails current tangible medium test
Local interaction
no local rate
Sourcing
standard situs
Evidence required
hosted access and no tangible medium facts
Effective start
2012-07-01
Effective end
2026-12-31
Effective-window status
exact
Runtime boundary
hosted software classifier required

Before operational use: home-rule city matrix; independent review

State authority research source 1State authority research source 2

saasordinary

Research observation — independent review required

HB26-1223 brings remote access to prepackaged repeated-sale software into the base on 2027-01-01 unless a negotiated or custom exemption applies.

Identity or conditions: use term: continued payment; subtype: prepackaged repeated sale remote access

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
remote access prepackaged repeated sale software taxable
Local interaction
ordinary local stack
Sourcing
standard situs
Evidence required
remote access standardization and license facts
Effective start
2027-01-01
Effective-window status
future exact
Runtime boundary
2027 software boundary resolver required

Before operational use: future runtime support; home-rule city matrix; independent review

State authority research source

shippingunresolved

Research observation — independent review required

Title 39 excludes statutory retail delivery fees but the pinned set does not independently resolve every seller freight and delivery-charge pattern.

Treatment
unresolved
Rate application
special rate required
Rate class
unresolved
Taxable base
retail delivery fee excluded but seller delivery and freight patterns not fully resolved
Local interaction
unresolved
Sourcing
unresolved
Evidence required
current cdor delivery charge guidance
Effective-window status
current primary detail incomplete
Runtime boundary
shipping charge boundary authority required

Before operational use: pin current CDOR delivery guidance; home-rule city matrix; independent review

State authority research source

telecommunicationsordinary

Research observation — independent review required

Beginning 2025-07-01, Colorado taxes interstate telephone and telegraph service that originates or terminates in Colorado and is charged to a Colorado address, in addition to intrastate service; a foreign-state credit can apply.

Identity or conditions: subtype: intrastate or qualifying interstate telephone or telegraph

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
intrastate and qualifying interstate telephone and telegraph taxable
Local interaction
product specific local
Sourcing
special
Evidence required
origination termination service address and foreign tax credit facts
Effective start
2025-07-01
Effective-window status
current expanded window exact
Runtime boundary
telecom sourcing and credit resolver required

Before operational use: telecom sourcing resolver; local telecom matrix; independent review

State authority research source 1State authority research source 2

utilities energyno rate

Research observation — independent review required

Qualifying residential gas and electricity use is exempt at the state level.

Identity or conditions: purchaser use: residential energy use

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
qualifying residential energy exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
meter and residential use facts
Effective-window status
current rule verified original day not pinned
Runtime boundary
energy use classifier required

Before operational use: pin original day; local energy matrix; independent review

State authority research source

utilities energyordinary

Research observation — independent review required

Commercial gas, electric, and steam consumption is enumerated in the state taxable base unless a specific use exemption applies.

Identity or conditions: purchaser use: ordinary commercial consumption

Treatment
included in base
Rate application
general rate lookup
Rate class
ordinary
State rate
2.9%
Taxable base
ordinary commercial gas electric and steam taxable
Local interaction
product specific local
Sourcing
standard situs
Evidence required
meter and commercial use facts
Effective-window status
current rule verified original day not pinned
Runtime boundary
energy use classifier required

Before operational use: pin original day; local energy matrix; independent review

State authority research source

utilities energyno rate

Research observation — independent review required

C.R.S. 39-26-102(21) exempts enumerated processing, manufacturing, mining, refining, irrigation, construction, communications, and transportation energy uses.

Identity or conditions: purchaser use: enumerated industrial processing use

Treatment
excluded from base
Rate application
no rate
Rate class
no rate
State rate
0%
Local rate
0%
Taxable base
enumerated industrial and processing energy uses exempt
Local interaction
no local rate
Sourcing
standard situs
Evidence required
meter and qualifying use documentation
Effective-window status
current rule verified original day not pinned
Runtime boundary
energy use classifier required

Before operational use: pin original day; local energy matrix; independent review

State authority research source

utilities energyunresolved

Research observation — independent review required

HB26-1223's substantive text names 2026-07-01 for the prepared-food energy provision while its applicability clause points to 2027-01-01; the branch remains unresolved rather than selecting a favorable date.

Identity or conditions: purchaser use: prepared food retailer hb26 1223 branch

Treatment
unresolved
Rate application
special rate required
Rate class
unresolved
Taxable base
prepared food retailer energy exemption or credit applicability conflict
Local interaction
unresolved
Sourcing
unresolved
Evidence required
cdor implementation guidance resolving enacted date conflict
Effective start
2026-07-01
Effective-window status
reported needs primary
Runtime boundary
fail closed pending cdor guidance

Before operational use: CDOR implementation guidance; local energy matrix; independent review

State authority research source 1State authority research source 2

05

Working with DR 0100

The principal repository-tracked return is DR 0100. A paper channel exists, but the current form version and account eligibility still require confirmation.

How to file Colorado sales tax: 2026 due dates, frequencies, and forms →

Tracked form version
DR 0100 (09/19/25) - effective January 1, 2026 and beyond
Paper filing posture
accepted
Account data required
state tax account number, legal business name, mailing address, filing frequency
Repository-verified workflow outputs
Worksheet for portal entryPortal upload file
06

Collected by a marketplace does not mean invisible

Facilitator-collected sales are generally excluded from the seller's return when the state's evidence and certification requirements are satisfied.

Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.

07

Declaration of Wholesale or Entity Sales Tax Exemption

The repository tracks Declaration of Wholesale or Entity Sales Tax Exemption. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

Certificates are evidence, not a blanket switch

A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.

08

State-specific knowledge, carried into the workflow

Prophit currently structures Colorado transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.

See how Prophit.ai compares to other options in the sales tax software buyer's guide.

Research coverageInventory tracked38 treatment records across 26 product families
Jurisdiction logicEvidence-gatedState, local, sourcing, and special-regime facts require current situs evidence
Workflow outputAvailableWorksheet for portal entry, Portal upload file
Direct transmissionAuthority-gatedNot represented by this public guide as authorized or available

Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.

09

Start with the authority

This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.

Reviewed and current as of August 22, 2026

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