Form Dr 1659 - Special Sales Tax Return

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TAXPAYER SERVICE DIVISION
FYI – For Your Information
Sales Tax Requirements for Flea Market
and Swap Meet Operators
directly about applicable city taxes and
GENERAL INFORMATION
requirements that may apply.
If you are the operator of a flea market or
similar facility, you must obtain a Colo-
For more information pertaining to
rado sales tax license and must remit to
special district taxes, tax rates, and home-
the Department of Revenue the sales tax
rule cities see publication DR 1002 "Colo-
charged on items sold by unlicensed flea
rado Sales and Use Tax Rates" located on
market vendors. [§39-26-103, C.R.S.]
the Web at
Obtain a sales tax license in person at any
At the end of each sales day, you must
Taxpayer Service Center or visit the Web
collect from the vendors the envelopes
at to obtain Form
plus the sales tax that was collected by
CR 0100 “Colorado Business Registration”
unlicensed vendors. Licensed vendors
and the DR 0099 Colorado Sales & Use
must remit the tax they collect directly to
Tax General Information and Refer-
the DOR.
ence Guide, which will instruct you when
It is your responsibility to keep a record of
and how to file your sales tax return.
the serial numbers of the envelopes used
Allow four to six weeks to receive a
by all vendors. The record shall contain
license in the mail. If you apply for a
the name and address of the vendor,
license in person at one of the Taxpayer
social security number, date, a vendor’s
Service centers a license number will be
sales tax license number (if applicable),
issued immediately. The actual license
gross sales and the amount of sales tax
will then be sent to you within two weeks.
collected. All of the above information
At the start of each sales day, you are
must be maintained for three years and,
required to give all licensed and unli-
during that time, be available for inspec-
censed vendors a remittance envelope
tion upon request by the Department of
(sample sheet attached), and inform the
Revenue.
vendors what the applicable sales tax rate
As the operator, you may order the
is for the location.
remittance envelopes free of charge from
Colorado sales tax and, if applicable,
the Colorado Department of Revenue
state-collected city, county and Regional
Forms Section, 1375 Sherman St., Room
Transportation District/Cultural &
136, Denver, CO 80261; (303) 866-5617.
Colorado Department
Scientific Facilities District/Metropolitan
of Revenue
Or you may print your own envelopes
Taxpayer Service Division
Football Stadium District (RTD/CD/FD)
provided all the specifications listed on the
1375 Sherman St.
and Rural Transporation Authority (RTA)
Denver, Colorado 80261
sample sheet are followed.
sales taxes must be collected in addition
Forms and other services:
to any other applicable special district
(303) 238-FAST (3278)
UNLICENSED VENDORS
Assistance:
taxes. These sales taxes apply to all sales
If you are selling items that are your
(303) 238-SERV (7378)
of tangible personal property. If your
personal possessions, and do not sell or
market is located in a home-rule city such
trade more than 5 weekends in a calendar
as Denver, you must contact city officials
PAGE 1 OF 3
year, you are not required to have a sales
SALES 55 (07/08)

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