Colorado Sales Tax Exempt Certificate - Electricity & Gas for Domestic Consumption

Sales Tax Exempt Certificate - Electricity & Gas for Domestic Consumption
Form DR 1260*141260==19999*

DR 1260 (12/27/16)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261 - 0009
(303) 238-SERV(7378)

Sales Tax Exempt Certificate Electricity
& Gas For Domestic Consumption
Note: Exemption certificate must be signed and filed with your proper utility company. The utility company will exempt
the account from sales taxes on utilities, except for the taxes of those local entities which do not allow for this exemption.
Name of Utility Company

To

Address or P.O. Box Number

City

Last Name of Applicant (as shown exactly on the utility billing)

State
First Name

ZIP
Middle Initial

From

Address or P.O. Box Number (as shown exactly on the utility billing)
City

State

Zip

Utility Account Number

Any purchase or sale of fuel for use in a dwelling or minor building associated with the residence that is billed under the
residential utility meter, such as a shed, garage, or barn is exempt from Colorado sales tax. Fuel is presumed to be for
use in a dwelling when a utility company charges a residential utility rate.
Residential fuel purchased or sold to separate dwellings in multi-unit apartments, condominiums, townhouses, or mobile/
trailer homes is also exempt from Colorado sales tax regardless of whether the dwellings are billed under a single utility
meter or a master utility meter and regardless of the rate (residential or commercial) the utility company charges.
Buildings that billed through a master utility meter at commercial rate, but nevertheless qualify for this exemption because
the use is exclusively for a domestic purpose, must file this form with their proper utility company.
If a master utility meter includes any areas for which fuel is not used for a residential purpose, such as a leasing office
or a commercial business on the first floor, such fuel is not exempt. If the multi-unit building includes areas for which fuel
is not exempt, this form may still be submitted to your utility provider, but the non-exempt use requires the payment of
tax to the Department on form DR 0100 or DR 0100A.
If, upon audit of the account by the Department of Revenue, a determination is made that the account does not meet the
requirements as outlined above, taxes, penalties, and interest may be assessed to the owner claiming the exemption.
Under penalties of perjury, I swear or affirm that the gas and/or electric service which is billed to the above applicant,
under a commercial rate, by the supplier named herein is used exclusively for residential use and therefore qualifies for
exemption from Colorado State Sales and Use Tax.
Authorized Signature

Title

Date (MM/DD/YY)

Extracted from PDF file 2024-colorado-form-dr-1260.pdf, last modified December 2016

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More about the Colorado Form DR 1260 Sales Tax TY 2024

We last updated the Sales Tax Exempt Certificate - Electricity & Gas for Domestic Consumption in February 2025, so this is the latest version of Form DR 1260, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form DR 1260 directly from TaxFormFinder. You can print other Colorado tax forms here.

Other Colorado Sales Tax Forms:

TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form DR 0563	Sales Tax Exemption Certificate Multi-Jurisdiction
Form DR 0100	Retail Sales Tax Return Tax Return
Form DR 0511	Affidavit for Sales Tax Exemption for Farm Equipment
Form DR 0024	Standard Sales Tax Receipt for Vehicle Sales
Form DR 0070	Statement of Purchase Price of Motor Vehicle

Download all CO tax forms View all 65 Colorado Income Tax Forms

Form Sources:

Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form DR 1260 from the Department of Revenue in February 2025.

Show Sources >

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Colorado Form DR 1260

We have a total of four past-year versions of Form DR 1260 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form DR 1260

2023 Form DR 1260

2022 Form DR 1260

2021 Form DR 1260

TaxFormFinder Disclaimer:

While we do our best to keep our list of Colorado Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.