Form Dr 1659 - Special Sales Tax Return (Page 2 of 3) in pdf

tax license. If, however, you are selling

Failure to obtain a license is a Class 3

items which you purchased for resale, or

misdemeanor and may result in the

you sell or trade more than 5 weekends in

imposition of penalties. If you plan on

selling only seasonally, you may request

a calendar year, you must have a sales tax

license. A weekend is defined as Friday

to file your sales tax return on a seasonal

basis.

through Monday. If you are required to

have a license, the section below titled,

You may obtain a sales tax license in

“Licensed Vendors,” applies to you.

person at any Taxpayer Service Center, or

If you are not required to have a license,

visit the Web at to

obtain Form CR 0100 “Colorado Business

you should collect and remit the tax to the

flea market or swap meet operator.

Registration” and publication DR 0099

Colorado Sales & Use Tax General

Unlicensed vendors are considered to be

selling at retail under the license issued

Information and Reference Guide,

to the operator. Should a customer ask to

which will tell you when and how to file

see your sales tax license, he/she should

your sales tax return.

be directed to inspect the license dis-

Even though you are a licensed vendor,

played by the facility or event operator.

the flea market or swap meet operator

will give you a remittance envelope at the

You should receive a remittance envelope

from the operator at the beginning of each

beginning of each sales day. Complete

day of sales. Complete the requested

the required information on the envelope

information on the envelope.

and provide the operator with your sales

tax license number. The operator will tell

As you make your sales, collect the

you the applicable tax rate for that

required amount of sales tax. The opera-

location. You must collect the tax on any

tor will tell you the applicable tax rate.

sale you make.

At the end of the sales day, return the

envelope to the operator with the amount

At the end of the sales day, return the

of tax that you collected.

envelope to the operator, but do not

remit the sales tax you collected to the

operator. Remit the tax directly to the

LICENSED VENDORS

Department of Revenue.

If you are selling tangible personal prop-

erty that you purchased for resale, you

FURTHER INFORMATION

are required to obtain a sales tax license

from the Colorado Department of Rev-

FYIs and commonly used forms are

enue. If you already have a sales tax

available on the Web at

license for your primary business location,

you must still obtain a separate sales tax

FYIs provide general information concern-

license if you plan to make separate sales

ing a variety of Colorado tax topics in

at a flea market or similar event. You

simple and straightforward language.

must have a sales tax license for each

Although the FYIs represent a good faith

location where you are selling at retail.

effort to provide accurate and complete

The type of license you need depends on

tax information, the information is not

whether you plan on selling items at a

binding on the Colorado Department of

market once, or all year. If you plan on

Revenue, nor does it replace, alter or

selling at a market for only a day, you

supersede Colorado law and regulations.

should obtain a single event license by

The Executive Director, who by statute is

filing a DR 0589 "Vendor Special Event

the only person having authority to bind

License Application for Single or Multi

the Department, has not formally re-

Events". [§39-26-103(9)(b.5)(III), C.R.S.] If

viewed and/or approved these FYIs.

you plan on selling on a regular basis, you

PAGE 2 OF 3

will need a standard sales tax license.

SALES 55 (07/08)

Form Dr 1659 - Special Sales Tax Return Page 2

Related Articles

Related forms

Related Categories