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Colorado: Sales Tax Refund for Certain Broadband Service Equipment


 Colorado: Time is running out to claim the broadband equipment 2014 sales tax refund.

The Colorado Department of Revenue is now accepting claims for the broadband equipment sales and use tax refund that took effect in Colorado on January 1, 2014. The department has $1 million at its disposal to distribute to qualifying applicants.

The refund is available for broadband providers, defined as persons who provide broadband service to the target area:

  • Broadband service is “any communication service having the capacity to transmit data to enable a subscriber to the service to originate and receive high-quality voice, data, graphics, and video at speeds of at least four megabits per second for download and one megabit per second for upload or the Federal Communications Commission’s definition of broadband service, whichever is faster.”
  • The target area is “the unincorporated part of a county or municipality with a population of less than thirty thousand (30,000) people, according to the most recently available population statistic of the United States Bureau of the Census.”

To claim the refund, providers must submit form DR 0137C, Sales Tax Refund for Broadband Equipment in Rural Areas—one for each vendor and tax type (sales tax and use tax). For a refund of taxes paid during 2014, claims must be submitted between January 1, 2015 and April 1, 2015. Providers must also furnish the following:

  • Proof of payment of Colorado state sales/use tax paid for the immediate previous calendar year
  • “Proof the equipment was deployed in a target area”

Additional information, including a list of all required documentation, is available on FYI Sales 94.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.