Sales and Withholding Tax Due Dates

Avoid paying penalty and/or interest on Colorado taxes. Filing frequency is determined by how much tax is collected.

SALES TAX (see Filing Frequency Information)
If the 20th day of the month falls on a weekend or holiday, the due date is the next business day.

  • Monthly — Return and payment are the 20th day of month following reporting period. (Example: September returns are due Monday, October 21.)
  • Quarterly — Return and payment are due the 20th day of month following the end of the quarter. (Example: July through September returns are due Monday, October 21.)
  • Annual — Due January 20 of the following year.

File online at www.Colorado.gov/RevenueOnline

WITHHOLDING TAX (see Filing Frequency Information)
If the due date falls on a weekend or holiday, the due date is the next business day.

  • Weekly — On or before the third business day following a Friday. Always provide the department with a Friday date for the filing period ending date. All payments for these types of filers must be made by Electronic Funds Transfer (EFT). See the EFT Web page, www.Colorado.gov/revenue/eft
  • Monthly — Return and payment are due the 15th day of the following month. (Example: September returns are due Tuesday, October 15.) File online at www.Colorado.gov/RevenueOnline
  • Quarterly — Return and payment are due the last day of the month following the end of the quarter. (Example: July through September returns are due Thursday, October 31.) File online at www.Colorado.gov/RevenueOnline
  • Seasonal — If you are an employer who operates your business only during certain months and have wage withholding only in those months, you must obtain Department of Revenue approval to file based on your business operations. Payment is due the 15th day of the following month of operation. File online at www.Colorado.gov/RevenueOnline

For more information on other tax due dates, how to determine filing frequency, and how to file, see publication FYI General 15: Colorado Department of Revenue Tax Due Dates.