DR 1465 (04/16/04) WEB
COLORADO DEPARTMENT OF REVENUE
RETAIL FOOD ESTABLISHMENT COMPUTATION WORKSHEET
FOR SALES TAX DEDUCTION FOR GAS AND/OR ELECTRICITY
See Form Below
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MAIL COMPLETED FORM WITH PAYMENT TO THE COLORADO DEPARTMENT OF REVENUE
DR 1465 (04/16/04) WEB
Retail Food Establishment Computation Worksheet
COLORADO DEPARTMENT OF REVENUE
DENVER COLORADO 80261
for Sales Tax Deduction for Gas and/or Electricity
(303) 238-SERV (7378)
Sales Tax Account Number
Either method 1 or 2 may be used if sales of processed food exceed 25% of your total business sales.
Year
Method 2 must be used if sales of processed food do not exceed 25% of your total business sales.
METHOD 1
METHOD 2
1. Monthly cost of gas and electricity used for restaurant
1. Total sales for year (do not include room
operation minus sales tax:
sales for hotels, motels, etc.) _______________________________________________
2. Processed food sales for immediate consumption
January _______________ May ___________________ September ___________
made during the calendar year minus liquor sales _________________________________
February ______________ June __________________ October _____________
March ________________ July ___________________ November ___________
3. Amount on line 2 ___________ X .005 = ____________________________________
Deduction from taxable sales to be entered on reverse side of Sales Tax Return
April __________________ August _________________ December ___________
(DR 0100), line 7.
2. Total cost of gas & electricity used for year
Type of Return
Due
3. Amount on line 2 _______________________ X .55 = ____________________
Include this copy with the
Monthly
February
Sales Tax Return
Quarterly
April
Deduction from taxable sales to be entered on reverse side of Sales Tax
(DR 0100)
Seasonal
Submit with season's last return
Return (DR 0100), line 7.