City of Colorado Springs / Sales Tax / Licenses/Applications and Forms / Sales & Use Tax filing Requirements

Sales & Use Tax filing Requirements

Filing Requirements:

Monthly - If you owe more than $200.00 per month in Sales or Use Tax ($8,000 in taxable sales), you are required to file monthly.

Quarterly - If you collect less than $200.00 per month, you may select quarterly filing. 

Filing Returns:

 

Sales/Use Tax returns will be mailed to you at the end of each month or quarter. If you do not receive your return, please contact our office for a replacement.  You are responsible for filing a return by the due date, regardless of whether you receive one in the mail.

 

Monthly: filed each month and due on or before the 20th of the month following the month being reported.

Quarterly:

a) First quarter - January, February, and March. Due April 20.

 

b) Second quarter - April, May, and June. Due July 20.

 

c) Third quarter - July, August, and September. Due October 20.

 

d) Fourth quarter - October, November, and December. Due January 20.

 

Returns must be filed even if no tax is due. See Section 2-7-1002 (assessment of Taxes) of the Colorado Springs Sales and Use Tax Ordinance