Colorado DR 104US

Out of Scope by [line number]:
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(Click here for 2015 version)

This is a new form beginning in 2016, used to determine sales tax for purchases made from out-of-state vendors.

TaxSlayer entry: State Section > Tax > Use Tax

Calculates sales/use tax for items purchased on which state tax has not been paid (e.g. most on-line purchases).

Amount determined by this form transfers to Form 104 line 14.

See this note on how to interface with your taxpayer.

Hover over the % figure in the CO Sales Tax map to see which of the following Special Districts apply

For line 4:

Applicable District(s) Use Tax Rate SDCU Code

Regional Transportation District (RTD) and Scientific & Cultural Facilities District (CD)
Overlap between the RTD and CD districts

0.011 12
Regional Transportation District (RTD) Only
The Denver metropolitan area including all of Boulder, Denver, and Jefferson Counties, northern Douglas County, the western areas of Adams and Arapahoe Counties, most of Broomfield County, and small part of southwest Weld County.
0.010 10
Scientific & Cultural Facilities District (CD) Only
The Denver metropolitan area including all areas of Adams, Arapahoe, Boulder, Broomfield, Denver, and Jefferson Counties. All of Douglas county EXCEPT the city limits of Castle Rock and Larkspur.
0.001 20

Pikes Peak Rural Transportation Authority
El Paso County EXCEPT within the municipal limits of Calhan, Fountain, Monument, Palmer Lake, or the Colorado Springs Commercial Aeronautical Zone.

0.010 30
Baptist Road Regional Transportation Authority
A portion of the town of Monument and the areas surrounding the Baptist Road and I-25 interchange. Consult the El Paso County Assessor’s office for a map of district boundaries.
* Baptist Rd RTA only applies to purchases made through June 30, 2016.
0.010 40
South Platte Valley Regional Transportation Authority
Within the city limits of Sterling.
0.001 50
Roaring Fork Transportation Authority
Within the city limits of Glenwood Springs or Carbondale.
0.010 61
Roaring Fork Transportation Authority
Within the city limits of Basalt or New Castle.
0.008 62
Roaring Fork Transportation Authority
Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale.
0.006 63
Roaring Fork Transportation Authority
Aspen and Snowmass Village city limits, unincorporated Pitkin County.
0.004 64