Effective January 1, 2020, the state service fee increases from 3.33% to 4% and is capped at $1,000 per filing period at the account level. If the combined Colorado state service fee calculated on all of the retailer’s sales tax returns for all sites/locations for the filing period exceeds $1,000, the retailer must complete the State Service Fee Worksheet (DR 0103). The worksheet is used to determine what amount, if any, the retailers must add to the total balance due calculated on the retailer’s returns. |