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On November 25, 2020, Governor Polis announced that certain restaurants, bars, and mobile food vendors may be eligible for state sales tax relief. In special session, the General Assembly enacted House Bill 20B-1004, which permitted a limited special deduction from state taxable sales and allowed retailers to retain and spend the resulting state sales tax. The link below provides instructions for restaurants and bars to properly claim the special deduction allowed in section 39-26-105(1.3), C.R.S., which was added by House Bill 20B-1004.
Separate instructions are available for mobile food vendors at:

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