Firearms & Ammunition Tax Registration
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.
Vendors that do not maintain a location in Colorado and make $20,000 or less in retail sales of firearms, firearm precursor parts, or ammunition in Colorado in the previous calendar year are not required to file or pay the tax until the vendor's retail sales exceed $20,000 in the current calendar year.
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
Follow these instructions to register a Firearms & Ammunition account, change the registration of an existing account, add a new location, or close an account. Firearms & Ammunition Tax Registration and Amendment Instructions