The Colorado Department of Revenue has announced that beginning with sales tax returns filed in February 2018 for all sales after January 1, 2018, all Colorado sales and use taxes must be reported and paid to the penny, regardless of filing format. Whole dollar reporting is no longer accepted. The Colorado Sales Tax Return (DR 0100) no longer has “00” entered in the cents column. Instead, there is space to enter this information. Previously, for sales that occurred through December 31, 2017, Colorado sales tax returns allowed taxpayers to report and pay taxes by rounding to the nearest dollar or to the penny, depending on the filing format. (2018 Colorado Sales Tax Rounding Change, Colorado Department of Revenue, February 1, 2018)