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Helpful Tax Tips

Spotlight On: 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 here

View this week's tax tip here

A jar full of change with a pink card in it with the word "Tax Tip" written on it.

Previous Tax Tips

Who must file an Individual Income Tax Return?

You must file a Colorado income tax return if, during the year, you were:

  • A full-year resident of Colorado, or
  • A part-year resident of Colorado with taxable income during that part of the year you were a resident, or
  • A nonresident of Colorado with Colorado source income

AND

  • You are required to file a federal income tax return, or
  • You have a Colorado income tax liability for the year

Access the "Individual Income Tax Filing Requirements" webpage

View this weeks tax tip here

Where’s My Income Tax Refund?

It’s easy to check the status of your income tax refund using Revenue Online (ROL)—there’s no need to log in! The refund information is the same that is available to our call center representatives, so you can check the status of your refund without having to wait on hold.

From the ROL homepage, select "Where's My Refund for Individuals" in the "Refund Resources" menu panel and enter the required information

Revenue Online will provide you with an updated status as your refund moves through our system

Check back often to verify where your return/refund may be in our process

Access the "Where's My Refund?" webpage

View this weeks tax tip here

FYI Sales 6 - Construction Contractors

Contractors who perform construction work on real property are subject to a number of special tax rules based on various factors. Wouldn’t it be great if there was a FREE resource designed to help with contractor-specific tax guidance? Oh wait, there is! FYI Sales 6: Contractors and Retailer-Contractors provide general information regarding:

  • Who qualifies as a contractor
  • Record-keeping requirements
  • Sales tax licensing requirements applicable to contractors
  • Tax implications of construction and building contracts
  • Tax treatment for purchases and sales a contractor might make
  • Application of city, county, and special district sales and use taxes to contractors
     
     

Access the Sales & Use Taxes Guidance Publications
 

View this week’s tax tip

What is a Special Event?

A Special Event is defined as an event:

  • Where retail sales are made by MORE than THREE (3) sellers
  • That takes place at a location OTHER than their normal business location(s)
  • That occurs no more than THREE (3) times in any calendar year

Examples include the National Western Stock Show, the Gem and Mineral Show, craft fairs, art walks, festivals, holiday markets, and antique shows.

NOTE: Farmer's Markets and Flea Markets are NOT considered Special Events.

 Access the "Special Events" webpage

View this week's tax tip here

The Colorado Income Tax Guide!

Wouldn’t it be great if there was a FREE resource designed to help you with general Colorado income tax guidance? Oh wait, there is! The Colorado Income Tax Guide provides taxpayers with general information regarding:

  • Residency requirements
  • Calculation of tax
  • Income tax credits
  • Filing
  • Other related requirements

Access the Income Tax Guide here

View this week's tax tip here

Updated Colorado Sales/Use Tax Rates effective 1/1/25!

The DR 1002, Colorado Sales/Use Tax Rates, is updated on January 1st and July 1st of each year and provides:

  • Current Colorado sales and use tax rates throughout the state
  • Service/Vendor fee information
  • Exemption information
  • RTD/CD & Special District tax rates
  • City and county tax rates, which are state-collected
  • Contact information for home rule self-collecting cities/jurisdictions

NOTE: The total tax rate for any jurisdiction must be computed by adding all taxes applicable to that jurisdiction.

View the DR 1002 here