Based on what you're describing, it sounds like your daughter is eligible for the credit. You may be overlooking the second part of the requirements, bolded below:
Sales Tax Refund - Eligible 2023 full-year residents may claim this refund by filing in the manner described below by the appropriate deadline. The refund is $800 for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly.
- File a 2023 DR 0104 by April 15, 2024, if you:
- Were at least 18 years old when the tax year began,
- Do not have a Colorado income tax liability,
- Are not claiming a refund of wage withholding, and
- Are not otherwise required to file a Colorado return because you have no federal filing requirement.
- File a 2023 DR 0104 by October 15, 2024, if you:
- Have a Colorado income tax liability,
- Claim a refund of wage withholding, or
- Are required to file a Colorado return because you are required to file a federal return.
The requirements for the credit described in the first bullet don't apply to a taxpayer who was under age 18 when tax year 2023 began. But the requirements in the second bullet do. So, if your daughter was under 18 when the tax year began and otherwise qualifies under the second bullet, she gets the credit.
The language of this second bullet has confused many taxpayers, and will hopefully be addressed before the next filing year. If this response doesn't address what you're asking, feel free to re-post.
See Line 34, State Sales Tax Refund in the Form DR 0104 Booklet and 2023 TABOR Refund in the Colorado Department of Revenue's Taxpayer's Bill of Rights (TABOR) Information for more information.
