Colorado DOR Explains TABOR Sales Tax Refund Claim Process for Eligible Residents

The Colorado Department of Revenue (DOR) published guidance outlining the process for claiming the Taxpayer’s Bill of Rights (TABOR) Sales Tax Refund. Under TABOR, when state revenue collections exceed the constitutional revenue cap, the excess must be refunded to taxpayers. Eligible Colorado residents may claim the refund either on their Colorado individual income tax return (Form DR 0104) or through the Property Tax/Rent/Heat (PTC) Rebate application (Form DR 0104PTC). Taxpayers filing an income tax return must affirmatively elect to receive the refund by checking the designated box when filing through tax software or Revenue Online. For taxpayers filing a PTC ...