The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.

 
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How to Apply for a Colorado Sales Tax License

The Colorado sales tax license (in other parts of the country, may be called a reseller's license, a vendor's license or a resale certificate) is for state and state-administered sales and use taxes. Sometimes taxpayers refer to this as business registration, but it is an application for a Colorado sales tax account or sales tax license. Most Colorado sales tax license types are valid for a two-year period and expire at the end of each odd-numbered year.

In Colorado, services are not subject to sales tax. In general, tangible personal property is subject to sales and use taxes in Colorado. For reference, see §39-26-102(15)(a)(I) C.R.S.

Please Note: These licenses will only cover state and state-collected tax jurisdictions. If you are in a home-rule (home rule) city, contact that city for their license requirements. Find out which cities are home-rule.

In-State Businesses

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Sales Tax License Types

Standard Retail License (Sales Tax License)

For businesses that make retail sales in Colorado: if your business makes both retail sales and wholesale sales, then the Retail Sales Tax License allows you to do both. You do not need to obtain a Wholesale License in addition to the Retail Sales Tax License.

One Business Location

You have one business location where you will make retail and wholesale sales. To apply for the Colorado Sales Tax License use MyBizColorado or the Sales Tax / Wage Withholding Account Application (CR 0100).

Two or More Business Locations

You have more than one business location where you will make retail and wholesale sales. Apply for the Colorado Sales Tax License with the Sales Tax / Wage Withholding Account Application (CR 0100).

 

Wholesale License

Businesses that plan to purchase items for resale without paying sales tax should obtain a Colorado sales tax account/license by completing the CR 0100. The sales tax license enables the business to collect sales tax when they resell the items.

Single Special Event License

For a temporary location other than your regular business location and valid for one event only where there are three or more vendors. This is a two-year license that is free to all standard sales tax license holders. To apply for the Single Event License prior to the event, use the Special Event Sales Tax Application (DR 0589).

If you are filing taxes after the event and do not have a license, you may use Revenue Online to get the Single Event License and file the return. If you already have a license when you file the taxes through Revenue Online, you may bypass paying for the license.

Multiple Special Event License

If you plan on attending more than one special event, it is recommended you apply for the multiple event license. This is a two-year license that is free to all standard sales tax license holders. It covers a two-year period when there are three or more vendors at the event. To apply for the Multiple Events License use the Special Event Application (DR 0593).

If you are filing taxes after the event and do not have a license, you may use Revenue Online to get the Single Event License and file the return. If you already have a license when you file the taxes through Revenue Online, you may bypass paying for the license.

Mobile Vendors

Mobile vendors (selling out of a truck or other vehicle) must have a sales tax license for their main office location. They should add jurisdiction "sites" to their sales tax license. There is no additional fee for these sites. Requests for non-physical sites (mobile vendors who sell in jurisdictions outside the one in which they have an account) can be made by writing. Visit our instruction page for more details.

Mobile businesses must inform the Department of Revenue (DOR) that they are making sales in specific local jurisdictions, even when the jurisdictions are home-rule (which collect their own taxes). Home-rule cities may have special district taxes collected by the Department of Revenue (Denver is an example, which has RTD and CD taxes collected by the state).

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Certificates of Exemption

Exempt Certificate for Non-profit, Charitable, School, Religious, or Government Organizations

Issued by the Colorado Department of Revenue. An organization should first obtain income tax exempt status 501(c) (3) from the Internal Revenue Service (IRS) if necessary. To apply for this certificate with Colorado, use the Application for Sales Tax Exemption for Colorado Organization (DR 0715). No fee is required for this exemption certificate and it does not expire. All valid non-profit state exemption certificates start with the numbers 98 or 098.

Exempt License for Contractors

Used only for purchasing construction and building materials for tax-exempt organization projects. This license is issued only to the General Contractor. Sub-contractors must obtain a copy of the certificate from the General Contractor. For contractors who do not need a sales tax license, trade name registration and renewal are handled by the Colorado Secretary of State Business Center. To receive an exemption certificate for construction contracts with tax exempt organizations use the Contractor Application for Exemption Certificate (DR 0172). No fee is required for this exemption certificate. Blanket certificates will not be issued for continuous building maintenance and other non-construction projects.

NOTE: For sales tax filing information, visit the In-State Businesses web page.

Out-of-State Businesses

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An out-of-state retailer must apply for a Colorado Sales Tax License and collect Colorado sales tax if, in either the previous or current calendar year, the retailer has a $100,000 or more of gross sales or services delivered in Colorado, including exempt sales. Qualifying out-of-state retailers must apply for a state of Colorado Sales Tax License by June 1, 2019. Online applications for a Sales Tax License for out-of-state retailers are available at Revenue Online.

NOTE: For sales tax filing information, visit the Out-of-State Businesses web page.

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License Fees

Timeframe Applying for a Sales Tax LicenseFee Amount
January through June of 2022$16.00
July through December of 2022$12.00
January through June of 2023$8.00
July through December of 2023$4.00

If you are requesting a new account, there is a $50 deposit that must be remitted with the Colorado Sales Tax Application (CR 0100). For example, a new account + a sales tax license for one physical location would be a total of $66. The $50 deposit will be refunded automatically after a business has collected and paid $50 in state sales taxes. Do not deduct the deposit on your sales tax return. The deposit is only required on the first business location.

If you have an existing sales tax account, visit the Add Locations web page for more information on how to add a new physical location to your account.