Are part-year residents of Colorado eligible for the State Sales Tax Refund?
Colorado offers some full-year residents a State Sales Tax Refund on line 34 of the CO DR104 form. This credit is not available to part-year or nonresidents. In order to qualify for the State Sales Tax Refund, the return must be filed or postmarked by April 15, 20YY or October 15, 20YY if the return is being filed under extension. If the return is being filed late, it is not eligible for the State Sales Tax Refund.
In some situations, you may need to use the box Check this box if CO resident and original return was filed in a timely manner... located on CO screen 1.
See the CO DR 0104 Book for more information regarding the State Sales Tax Refund.