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DR 1510 (10/05/21)
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 8 Multiply line 6 by the tax rate listed in line 7 for
return. RTD (Regional Transportation District), CD (Scientific all applicable columns.
and Cultural District), RTA (Rural Transportation Authority)
and other special district taxes must be reported in the Special Line 9 The state service fee is 4% of line 8. If the
District column if sales are made within the boundaries of the total taxable sales (line 6-1 for all aviation fuel
districts. Applicable county, city and other local jurisdictional sales tax sites) is more than one million dollars
taxes must be reported in the applicable columns. ($1,000,000), the state service fee is zero ($0).
If the total state service fee is more than $1,000
Amended Return — If you are filing an amended return check for all sites, complete form DR 0103, to calculate
the amended return box. The amended return will replace the the state service fee. The RTD service fee rate
original return in its entirely and must show all tax columns as is 3.33% (.0333) for all timely returns. For a
corrected, not merely the difference(s). complete list of service fee rates for other special
districts, cities and counties, see form DR 1002 at
Colorado.gov/tax.
Line 1 Enter the gross gallons of aviation jet fuel sold or
Line 10 If payment and return are filed by the due date,
used at the airport listed.
multiply the amount on line 8 by the service fee
Line 2 Enter the non-taxed gallons of bonded aviation rate on line 9.
jet fuel sold at the airport.
Line 11 Subtract line 10 from line 8 for net tax due.
Line 3 Enter the non-taxed gallons of aviation jet fuel
Line 12 Penalty. If payment and/or return are submitted
sold at the airport for government, religious or
after the due date, multiply line 11 by 10% (.10),
charitable purposes, or sold to other licensed
plus 1/2% (0.005) for each additional month, not
dealers for taxable resale.
to exceed 18% (.18).
Line 4 Add lines 2 and 3 for total exempt gallons.
Line 13 If payment or return is submitted after the due
Line 5 Subtract line 4 from line 1 to determine taxable date, multiply line 11 by applicable interest rate.
gallons sold. See FYI General 11 for interest rate information.
Line 6 Enter the total taxable sales or use of aviation jet Line 14 Add lines 11, 12, and 13 for total tax due.
fuel for this location in all applicable columns.
Line 15 Add the total of ALL columns on line 14. Check
Line 7 For complete district and jurisdictional taxation box if paid by EFT.
detail, including the tax rates for each jurisdiction
see form DR 1002 at Colorado.gov/tax. When
located in more than one special district, add the Mail To And Make Checks Payable To:
tax rates together and enter the combined rate in Colorado Department of Revenue
the special district column. Denver CO 80261-0013
For online filing and web messages, visit colorado.gov/tax/Revenue Online
