Dr 0100-2025

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Non-taxable property Real property and intangible personal property are not subject to Colorado sales tax. However, if intangible personal property is included with tangible personal property in a mixed transaction, the entire purchase price of the transaction may be subject to sales tax.
Who Does Not Have to Pay Taxes? You generally dont have to pay taxes if your income is less than the standard deduction or the total of your itemized deductions, if you have a certain number of dependents, if you work abroad and are below the required thresholds, or if youre a qualifying non-profit organization.
The Colorado (CO) state sales tax rate is currently 2.9%. Depending on local municipalities, the total tax rate can be as high as 11.2%.
DR 0100 - Retail Sales Tax Return. Retailers must file a sales tax return for every filing period, even if the retailer made no sales during the period and no tax is due. Typically, returns must be filed on a monthly, quarterly, or annual basis. View Download Form DR 0100 (2025 Tax Filings Only)
State Sales Tax Exempt Products Services Food, including food sold through vending machines. Residential Energy Usage(opens in new window) - all gas, electricity, coal, wood and fuel oil. Medical Equipment Medicine. Coins and Precious Metal Bullion. Farm Equipment. Seeds, Plants and Trees. Pesticides.
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Real property and intangible personal property are not subject to Colorado sales tax.
(a) A seller must verify that the purchasers sales tax license or exemption certificate is current and valid at the time of the sale. a license or certificate is current and valid, a seller can go online to and follow the link to Verify a License or Certificate.

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