Can 16 year old qualify for Colorado state sales tax refund? Tabor

Yes, if they're a full-year Colorado resident, have a Colorado tax liability, and are claiming a refund of Colorado wage withholding from a Form W-2.

According to Line 34, State Sales Tax Refund in the Form DR 0104 Booklet:

If you are a full-year Colorado resident who was under 18 as of January 1, 2023, you may claim the state sales tax refund only if you have a Colorado tax liability (line 14 must be greater than 0) or you are claiming a refund of Colorado wage withholding on a W-2. Your return must be postmarked by October 15, 2024.

[Bolding mine.]

See also the Colorado Department of Revenue's Taxpayer's Bill of Rights (TABOR) Information for more information.