Income Tax Topics: State Sales Tax Refund

Qualifying resident individuals may claim a refundable credit on their 2021, 2022, 2023, 2024, and 2025 Colorado income tax returns. The credit is a mechanism to refund tax revenue in excess of limits established by the Taxpayer’s Bill of Rights amendment added to the Colorado Constitution in 1992.

This publication is designed to provide general guidance regarding the state sales tax refund credit and to supplement the guidance provided in the Colorado Individual Income Tax Guide . Nothing in this publication modifies or is intended to modify Colorado’s statutes or regulations. Taxpayers are encouraged to consult their tax advisors for guidance regarding specific situations.