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DR 1510 (10/13/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
*DO=NOT=SEND* Tax.Colorado.gov
(303) 205-8205
Aviation Fuel Sales Tax Return
Instructions
(See form on page 2)
List only sales taxes collected for aviation jet fuel sales on this Line 9 The state service fee is 5.3% of line 8. If the total
return. Applicable county, city and other local jurisdictional net taxable sales (line 6) is more than $100,000
taxes must be reported in the applicable columns. for all sites, complete form DR 0103, to calculate
the state service fee addback. The RTD service
Amended Return — If you are filing an amended return
fee rate is 3.33% (.0333) for all timely returns.
check the amended return box. The amended return will
For a complete list of service fee rates for other
replace the original return in its entirely and must show all tax
special districts, cities and counties, see form DR
columns as corrected, not merely the difference(s).
1002 at Tax.Colorado.gov.
Line 10 If payment and return are filed by the due date,
Line 1 Enter the gross gallons of aviation jet fuel sold or multiply the amount on line 8 by the service fee
used at the site listed. rate on line 9.
Line 2 Enter the non-taxed gallons of bonded aviation
Line 11 Subtract line 10 from line 8 for net tax due.
jet fuel sold at the site.
Line 12 Add all columns in line 11 (page 1 and page 2)
Line 3 Enter the non-taxed gallons of aviation jet fuel
for total net tax due.
sold at the airport for government, religious or
charitable purposes, or sold to other licensed Line 13 Penalty. If payment and/or return are submitted
dealers for taxable resale. after the due date, multiply line 12 by 10% (.10),
Line 4 Add lines 2 and 3 for total exempt gallons. plus 1/2% (0.005) for each additional month, not
to exceed 18% (.18). The minimum penalty is $15.
Line 5 Subtract line 4 from line 1 to determine taxable
gallons sold. Line 14 If payment or return is submitted after the due
date, multiply line 12 by applicable interest rate.
Line 6 Enter the total taxable sales or use of aviation See FYI General 11 for interest rate information.
jet fuel for this location in all applicable
columns. Line 15 Add lines 12, 13 and 14. Check box if paid by
EFT.
Line 7 For complete district and jurisdictional taxation
detail, including the tax rates for each jurisdiction
see form DR 1002 at Tax.Colorado.gov
Mail To And Make Checks Payable To:
Line 8 Multiply line 6 by the tax rate listed in line 7 for Colorado Department of Revenue
all applicable columns. Denver CO 80261-0013
For online filing and web messages, visit Colorado.gov/RevenueOnline
