Colorado – Guidance for Those Who File in Multiple Locations

SALT Report 2405 – The Colorado Department of Revenue has updated their guidance for those who file sales and use tax returns for multiple locations in the State. Also, the Department has released a new, interactive version of the DR 0800, Location/Jurisdiction Codes for Sales Tax Filing. The new version contains links that will help businesses who file in multiple locations easily find city and local jurisdiction codes.

Approved Filing Methods

The Department’s system for filing sales, use, and wage withholding returns will only accept the following methods from those who file in multiple locations:

XML – XML is the Department’s preferred e-file format and is similar to the Streamlined Sales Tax forms used by other states. Your sales tax data in this format must be tested and approved by the Department prior to using it. However, if you are using Department approved software, your XML file does not have to be tested and approved.

Excel Spreadsheet – The Department will allow sales tax returns to be filed electronically using an approved Excel spreadsheet. This service is only available with Revenue Online. A sample spreadsheet must be reviewed and approved by the Department before a business can file using Excel.

Software Company – The software/vendor that is used must be approved by the Department for XML.

Multiple Single/File – Complete an online form through Revenue Online through single file.

Paper Return – A separate DR 0100 paper return must be submitted for each business location. The DR 0100 return must report all applicable taxes for a specific location as well as all state and special district taxes. If you have five business locations, you will file five DR 0100 returns.

For Further Information

Colorado Department of Revenue – FYI Sales 58, Requirements for Sales Tax Remittance for Multiple Location Filers