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).