Requirements
Retail vendors of firearms, firearm precursor parts, and ammunition must register with the Department of Revenue for an excise tax account as follows.
- Vendors must register each location in the state that makes retail sales of firearms, firearm precursor parts, or ammunition. A location in the state includes maintaining, directly or indirectly, or by a subsidiary, an office, distribution facility, salesroom, warehouse, storage place, or other similar place of business, including an employee who works from a home office with a Colorado address.
- Vendors that do not have a location in Colorado must register when annual retail sales into the state exceed $20,000. This includes online sales, catalog sales, etc. If sales in Colorado are $20,000 or less for the prior calendar year, the vendor must register by the 1st of the month 90 days after retail sales exceed $20,000 for the calendar year.
- For example, if retail sales in Colorado were $1,000 per day, starting January 1, 2025, then the retail sales would exceed $20,000 on January 21, 2025. The vendor must register and pay the tax as of May 1, 2025.
Wholesalers that do not make retail sales are not required to register. This registration is separate from the state permit required from the Firearms Dealer Division beginning July 1, 2025.
Registration Process
You can register with the Department of Revenue, by submitting form CR 0100 or through Revenue Online.
New to Revenue Online: If you do not already have a Revenue Online account, go to the “Sales Tax License” tile.
- If your location is in Colorado select the In-State Retailer Registration link.
- If your location is outside Colorado select the Out-of-State Retailer/Employer Registration link.
Already have Revenue Online: If you already have a sales tax account and access to Revenue Online log into Revenue Online and select the More tab at the top of the page. Find the tile labeled Other Registration and click the link for Firearms & Ammunition Account Registration. Then follow the prompts.
Approval and Renewal
After a registration application is approved, the registration is valid until December 31 of the next odd-numbered year following the date of the registration, unless it is canceled or revoked. Each vendor must renew the registration every 2 years, on or before January 1 of each even-numbered year if the vendor remains in retail business.
Violations
Making sales of firearms, firearm precursor parts, or ammunition without first registering with the Department of Revenue is a petty criminal offense and is subject to a civil penalty of $50.00 per day, up to $1,000.00.
The Department of Revenue may revoke a vendor's registration, after reasonable notice and a hearing, upon a finding that the vendor has violated a provision of the excise tax. A vendor's false or fraudulent return or willful evasion of the excise tax is punishable by criminal penalties.
Closing An Account
To close your Firearms & Ammunition Tax account, go to the account in Revenue Online, click the Additional Actions link, and click the Cease Account link. You may also request to close the account with the Business Tax Account Closure form, DR 1108. Even if there is no activity to report, you must file returns through the period including the date of the closure request.