Drake Tax - CO - State Sales Tax Refund

Article #: 17794

Last Updated: January 13, 2026

 


Tags: Drake Tax

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Colorado offers some full-year residents a State Sales Tax Refund on line 34 of the CO DR104 form. This credit is not available to part-year or nonresidents. In order to qualify for the State Sales Tax Refund, the return must be filed or postmarked by April 15, 2026 or October 15, 2026 if the return is being filed under extension. If the return is being filed late, it is not eligible for the State Sales Tax Refund.

Note  In some situations, you may need to use the box Check this box if CO resident and original return was filed in a timely manner... located on CO screen 1.

See the CO DR 0104 Book for more information regarding the State Sales Tax Refund.

Note  If paper-filing, the IRS uses the postmark date to determine whether the return was timely filed. If the taxpayer is mailing their return, they may want to go to a Postal Service retail location and ask for a manual, or local, postmark. This will ensure that the date on the postmark is the same as the date of mailing. If the envelope containing the return is placed in a mail receptacle, it will still receive a postmark when it reaches a processing facility, but the postmark date may not be the same as the date that it was mailed. In short, if sending the return on or near the due date, request a manual postmark to ensure that the mailing will be considered timely by the IRS.