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).
License Fees
| Timeframe Applying for a Sales Tax License | Fee Amount |
|---|---|
| January through June on even-numbered years (2022, 2024, 2026) | $16.00 |
| July through December on even-numbered years (2022, 2024, 2026) | $12.00 |
| January through June on odd-numbered years (2023, 2025, 2027) | $8.00 |
| July through December on odd-numbered years (2023, 2025, 2027) | $4.00 |
There is a fee of $8.00 for a Charitable License license fee, 501(c)(3) copy required.
Sales Tax Deposit
For new accounts, a $50 deposit 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.
Adding Locations
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.