Colorado DOR Adopts Rule Mandating Electronic Filing of Retail Sales Tax Returns

March 16, 2026, 7:32 PM UTC

The Colorado Department of Revenue (DOR) adopted a rule mandating electronic filing of retail sales tax returns. The rule establishes a phased implementation of mandatory electronic filing based on annual gross sales or purchases. [Colo. Dep’t of Revenue, Reg. Section 39-21-119.5 - 2, 02/27/26]

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