Colorado sales tax filing: the state return, Denver and Pueblo

Three filings, not one

Colorado sales tax is layered. The state rate is 2.9%, and the Department of Revenue collects it on the Retail Sales Tax Return, DR 0100. The DR 0100 also carries the local jurisdiction taxes paid with it, and DR 1002 lists local rates and exemptions. The Department does not administer and collect sales taxes imposed by certain home-rule cities, and those cities administer their own sales taxes. Denver and Pueblo each run their own sales tax account, so a Denver or Pueblo tax is not on the state line by default.

Each city has its own filing route. Denver uses the eBiz tax portal at denvergov.org/ebiztax. Pueblo uses the Citizen Access Portal or mail. Filing the state DR 0100 does not file either city return.

For a seller in both Denver and Pueblo, the result is three separate filings, each with its own sales split, frequency and payment.

Set the filing frequency for each jurisdiction

The state sets frequency on average monthly Colorado sales tax collected. Monthly is the general rule. Quarterly applies when average monthly collection is less than $1,100 but more than $50. Annual applies when monthly collection is $50 or less.

Denver uses its own tiers, based on the average monthly Denver sales and use tax due: monthly at $1,100.01 or more, quarterly from $50.01 to $1,100.00, and annual at $50.00 or less. Denver's FAQ also allows annual filing when the average is less than $15 a month. That sits inside the $50 annual tier, so the $50.00 line is the one to test. Bars, liquor stores, restaurants, caterers and street vendors are required to file monthly regardless of volume.

Pueblo runs quarterly and annual filing on fixed dates, but the city's page does not state dollar thresholds. Ask the Sales Tax Division which frequency is assigned to the account, and keep the answer in the client file.

The decision rule: take the trailing 12 months of tax collected by jurisdiction from the point-of-sale report, average it by month, and test each jurisdiction on its own number. A client can be monthly in Denver, quarterly for the state and annual in Pueblo. Do not test the state average against the Denver tiers.

Example: a shop with $500 a month of state tax, $1,500 a month of Denver tax and no Pueblo sales. The state line is quarterly, so the January to March 2027 period is due April 20, 2027. Denver is monthly, so the February 2027 period is due March 20, 2027. March 20, 2027 is a Saturday, and the Denver FAQ passage on the due date does not give a weekend rule, so file by Friday, March 19, 2027.

Due dates, the weekend rule and the portals

The state, Denver and Pueblo all use the 20th of the month after the period closes. For the state, a due date on a weekend or legal holiday moves to the next business day. The Denver FAQ passage on the due date does not give a weekend rule, so file before the 20th when it falls on a weekend. Pueblo needs receipt by the 20th, and postmarks do not count.

Pueblo quarterly returns are due April 20, July 20, October 20 and January 20. Annual returns are due January 20. Pueblo returns are filed through the Citizen Access Portal, which also handles payments and license renewals. The city also accepts mail to Sales Tax Division, P.O. Box 1427, Pueblo, CO 81002. Mail only if the city will receive it by the 20th, since the portal is safer.

Denver's FAQ points to the eBiz tax portal at denvergov.org/ebiztax to apply for a tax account. Late tax paid to Denver carries a 15% penalty, with a minimum penalty of $25.00.

A state sales tax payer that remits more than $75,000 a year in state sales tax must pay by electronic funds transfer, and the 20th is the due date. For a calendar 2026 annual filer, the period closes December 31, 2026, so the state return is due January 20, 2027.

When the state requires electronic filing

Mandatory electronic filing of DR 0100 returns is phased in by prior-year gross sales or qualified purchases. A seller at $500,000 or more files electronically starting January 2026. A seller at $50,000 or more starts in January 2027, and every filer starts in January 2028. Check which measure applies to a borderline client.

Decision rule: if a monthly client's 2026 gross sales or qualified purchases were $50,000 or more, the January 2027 return must be filed electronically. That return is due February 20, 2027. February 20, 2027 is a Saturday, so the due date moves to Monday, February 22, 2027.

A paper return where electronic filing is required carries a penalty of the greater of $50 or 5% of the tax due. The electronic filing rule applies to the DR 0100, so it does not change how a Denver or Pueblo return is filed.

Beginning January 1, 2026, retailers may no longer retain the state sales tax service fee, under House Bill 25B-1005. A 2026 return that still takes that fee claims a deduction the state says is gone. Retailers may still keep the local jurisdiction service fee, with rates listed in DR 1002, so check the local line before removing it.

Split the sales register before preparing anything

Each jurisdiction needs the same core: taxable sales and tax collected by period, split by the jurisdiction that taxes each sale. A point-of-sale report by store or delivery address gives that split. A monthly total taken from bank deposits does not.

State: the DR 0100 needs the state tax and the local jurisdiction taxes paid with the return. Use the DR 1002 rate for each address on the register, not a city average.

Denver: the eBiz account, Denver tax by period, and the list of Denver addresses that produced it. A bar, restaurant or street vendor files monthly even when the amount is small.

Pueblo: the Citizen Access Portal account, Pueblo tax by period, and a return signed and dated on the reverse side before submitting. A return with no sales is still filed as a zero return.

Exempt sales need the exemption certificate in the same file as the register. Retailers must keep the records needed to determine the correct tax for at least three years, so keep the register with the returns.

Send this to the client: “Please send your point-of-sale report for each month, with taxable sales and tax collected split by city, including every Denver and Pueblo sale.” Then ask: “Did any 2026 sales go to Pueblo customers, and do you already have a Pueblo portal account?” Ask both before the return is prepared.

Failure modes and fixes

Denver or Pueblo tax on the state line. Denver and Pueblo run their own sales tax accounts, and the state does not collect that tax. Fix: split the register before the state return is prepared, and file the city tax with the city.

One frequency for every jurisdiction. A Denver monthly filer can be quarterly for the state. Fix: test each jurisdiction separately and put all three frequencies on the client's filing calendar.

A Pueblo return that is postmarked on time but received late. The city does not accept postmarks as the filing date. Fix: submit through the portal on or before the 20th and keep the confirmation with the return.

No return because there were no sales. Pueblo requires a zero return when no tax is due. Ask Denver in writing whether a no-sales period needs a return before skipping it. Fix: file the Pueblo zero return on the due date and save Denver's answer in the file.

A Denver annual filer near the $50 line. Denver's FAQ gives $50.00 as the annual cut-off. Fix: confirm the assigned frequency with Denver in writing and save the answer in the file.

Combined rates taken from a city average. Fix: pull the DR 1002 state rate and the city rate for each address before you file.