Marijuana Sales Tax License Requirements
Types of State Tax Licenses Needed
| MARIJUANA ENFORCEMENT DIVISION (MED) LICENSE TYPE | STATE-COLLECTED SALES TAX LICENSE REQUIREMENTS (PER LOCATION)1 | STATE-COLLECTED SALES TAX RETURN REQUIREMENTS (PER LOCATION)1, 2 |
|---|---|---|
| Medical Marijuana Center | Colorado Retail Sales Tax | Colorado Retail Sales Tax |
| Retail Marijuana Store | Colorado Retail Sales Tax | Colorado Retail Sales Tax, Retail Marijuana Sales Tax |
| Medical Marijuana Optional Premises Cultivation | Colorado Wholesale Sales Tax3 | Colorado Retail Sales Tax |
| Retail Marijuana Cultivation | Colorado Wholesale Sales Tax3 | Colorado Retail Sales Tax, Retail Marijuana Excise Tax |
| Medical or Retail Marijuana Infused Product (MIP) Manufacturer4 | Colorado Wholesale Sales Tax3 | Colorado Retail Sales Tax |
| Retail Marijuana Hospitality & Sales | Colorado Retail Sales Tax | Colorado Retail Sales Tax, Retail Marijuana Sales Tax |
| Retail Marijuana Hospitality | Colorado Retail Sales Tax | Colorado Retail Sales Tax |
Notes
1 All businesses with employees will also need a Wage Withholding Tax License and to file a Wage Withholding/Payroll Taxes Return.
2 A Use Tax obligation may apply if sales tax was not paid on an item that is sold, leased, or delivered in Colorado for use, storage, distribution, or consumption in the state.
3 If the MIP/cultivation is located at the same location as a medical center/retail store/hospitality & sales establishment, the wholesale license is not required because the retail license covers both retail and wholesale transactions.
4 Tax license and return requirements are the same for medical and retail MIPs, but separate licenses and returns are required for each marijuana business type (medical or retail) if a location has both types.
Additional Information
To determine what licenses may be needed for your business, consult the Marijuana License Flowcharts linked above.
- FYI Sales 93: Sales Tax on Marijuana
- FYI Excise 23: Excise Tax on Retail Marijuana