Looking for a Colorado Tax Forms And Templates? Download it for free!

Instructions For The Colorado Sales Tax

CR 0101 (06/07/13)

Withholding Account Application • Form CR 0100

Box 2. Type of Organization. Check the box that indicates the legal

GENERAL INFORMATION

structure for your business/organization.

The CR 0100 is used to open a sales tax, retailer's use, W-2

NOTE: Married couples must register as a general partnership if

withholding, 1099 withholding or an oil/gas withholding account

both spouses are owners of the business.

or to add an additional location to an existing account. Please

complete all areas of the sections indicated below for the account

SECTION B

type(s) you need. Colorado Department of Revenue (DOR) forms

Line 1a. Taxpayer Name. The name should be typed/printed as follows:

and publications referenced in this document are available on the

• Individual (sole proprietorship). Last name, first name, and

DOR Taxation Web site at (If you obtain this

middle name or initial.

form from our Web site, the department will need two copies of the

• General Partnership, Association or Joint Venture. The last

completed form).

name, first name, and middle initial of two principal partners. If

• To apply for a state sales tax license, complete sections A,B,C,E and F.

there are additional partners, attach a separate sheet.

• To apply for a withholding account complete sections A, B, D, and F.

• Corporation, Limited Partnership, Limited Liability Company

Complete both sections if you require both licenses.

(LLC), Limited Liability Partnership (LLP), or Limited Liability

• To electronically open an account, go to Colorado Business Express,

Limited Partnership (LLLP). The legal name of the business

must be the same as filed with the Colorado Secretary of State.

Refer to the following definitions.

• Government. Enter the legal name of the government agency.

• W-2 Withholding. Employers are required to withhold state

• Non-Profit. Enter the name of the non-profit organization.

income tax from all employees in Colorado.

Line 1b. Proof of Identification/Taxpayer ID Requirements: All

• 1099 Withholding. Payers who withhold tax on Colorado income

walk-in and mail-in business and individual applicants for a sales/

reported on 1099 forms. (example: contract labor)

use tax or withholding account with the Colorado Department of

• Oil and Gas Withholding. Every producer of crude oil, natural

Revenue must provide valid proof of identification at the time of

gas, or oil shale shall withhold one percent from the amount owed

application. Valid proof includes a legible copy of a Colorado Driver's

to any person owning a working interest, a royalty interest, a

License, Colorado Identification Card, United States Passport,

Resident Alien Card (indicating eligibility for employment), United

production payment or any interest in carbon dioxide or oil and gas

States Naturalization papers, and/or Military Identification Card. If

production in Colorado. No withholding is required from payments

made to Colorado or the U.S. Government (see Department of

the applicant is from another state, a valid driver's license or other

Revenue publication FYI Withholding 4).

picture ID from that state is required. Do not enter a social security

• Trade Names are registered with the Colorado Secretary of State.

number here. Couriers must bring in a photo copy of the valid ID

A trade name is not required to obtain a tax account.

attached to the application.

Line 2a. Trade Name/Doing Business As. If the taxpayer will be

• State Sales Tax License. A state sales tax license is required of

doing business under any name other than the name on Line 1, the

ALL businesses that sell tangible personal property in Colorado,

“trade name” should be typed/printed here. Trade names must be

regardless of whether the sale is retail or wholesale.

registered with the Colorado Secretary of State.

• State and Local Sales. Colorado has a 2.9 percent sales tax.

Line 2b. Federal Employer Identification Number (FEIN). An FEIN

Additionally, many cities and counties impose their own local sales

is required to open a new account with the Colorado Department

tax on purchases and transactions within their boundaries.

of Revenue. FEINs are issued by the Internal Revenue Service,

For a complete listing of all applicable tax rates and exemption

Individuals (Sole Proprietors) can use their social security

information, please see "Colorado Sales/Use Tax Rates " (DR 1002)

numbers. All other entities must have a FEIN number.

on our Web site at The DR 1002 is revised

Line 2c. Social Security Number (SSN). Enter the Social Security

in January and July each year.

number of the owner if this is an application for an individual (Sole

You may also visit to find tax

Proprietor). If the Sole Proprietor has an FEIN number, complete

rates by city, county and business account number through Revenue

Line 2b.

Online.

Line 3a. Principal Place of Business. This is the address of the

Due to the complexities surrounding the laws on the collection and

organization's/entity's principle place of business in Colorado. DO

remittance of sales/use taxes in Colorado, it is advised that you

NOT use a post office box. If you do not have a physical location in

attend a live class offered or take an online tax class offered by the

Colorado, type/print a brief explanation (e.g., sales representative

department after opening your business and/or obtaining a sales

only). If the principal place of business is a rental property (example:

tax license. Visit for class schedule

condo, apartment, or townhouse), list the address of the rental unit.

and registration.

The leasing company or manager should be at the mailing address.

SECTION A

• If the application is for a Retailers Use account, use the principal

Box 1. Reasons for filing this application.

place of business in your state.

• Original Application. A new (start-up) business.

• If a business will be operating from variable locations, enter “Mobile.”

• Change of ownership. An existing business that changes its

• For sales tax purposes only, if a business will have multiple fixed

legal structure. Does not include changes of stockholders of

locations, a separate application must be filed for each location.

corporations and members in limited liability companies.

Line 3b. Enter the county in which your principal place of

• Additional Location. The business already has a Colorado

business is located. If you are not sure which county, refer

account number but is adding a new business location.

to the DR 1002 available on the department’s Web site at

• Do you have a Department of Revenue Account Number?

under “Forms."

If your business or organization currently has a Department of

Line 3c. Enter the city in which your principal place of business

Revenue account number, enter it here. A sales tax deposit is

is located.

required on a business's first retail sales tax location only as long

Line 3d. Enter the telephone number for your business.

as each additional location uses the same account number.

Form Cr 0101 - Instructions For The Colorado Sales Tax Withholding Account Application - 2013

Related Articles

Related forms

Related Categories