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

 
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Marijuana Sales Tax License Requirements

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Types of State Tax Licenses Needed 

 

Medical Marijuana License Requirements Flow Chart

Retail Marijuana License Requirements Flow Chart

 

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.

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Additional Information 

To determine what licenses may be needed for your business, consult the Marijuana License Flowcharts linked above.