On behalf of the Department of Revenue’s Taxation Division
Colorado retailers that are required to file a sales tax return and remit sales tax on April 20, 2020 were allowed a one time automatic waiver of penalty and interest if their filing and remittance are submitted by May 20, 2020. This is a one-time automatic waiver for state and state-administered sales taxes submitted on form DR 100. The waiver does not apply to self-collecting home-rule jurisdictions or to retail marijuana sales tax. Here is more information on the sales tax deadline extension.
The Taxation Division will manually waive penalties that may accrue to retailers’ March 2020 retail marijuana sales tax (RMS) returns, if their filing and remittance are submitted by May 20, 2020. This waiver does not apply to interest, the one-time penalty waiver should be reflected on your account in Revenue Online within a week of the penalty posting to your account.
If the waiver is not granted, please contact the Taxation Division directly by submitting a web message through your Revenue Online account or by calling the Department at 303-205-6879. Messages are usually returned within 24 hours.
The Taxation Division