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Line 4a. Name. If you want mail sent to an individual or in care of

• Wholesaler. A business that sells to retail merchants, jobbers,

(c/o), enter the name of the person here.

dealers, or other wholesalers for the purpose of resale. This

license cannot be used to purchase items for yourself.

Line 4b. Telephone. Enter the telephone number for the mailing address.

• Charitable. If your organization has been designated as “charitable

Line 4c. Mailing Address. Enter the street address, city, state and

501(c)(3),” the organization will be exempt from paying the $50 deposit

zip code where the business or organization will receive mail from the

for a retail sales tax license. Your license fee is $8. Please attach a

department.

copy of the IRS 501c3 letter.

Line 5. List Specific products and/or Services you provide and

• Retailers Use. The Colorado use tax of 2.9 percent should be

explain in detail. Write a brief description of products, services and/

collected by vendors who have no business location in the state

or function of the business/organization. The information you provide

but sell products in Colorado. RTD/CD and RTA local taxes must

will help us determine the appropriate North American Industry

also be collected, if applicable.

Classification System (NAICS) code for your business. It will also help

• Multiple Event and Single Event. Must apply on form DR 0589.

us get tax information and updates to you, depending on your business

type. Additional space is provided on page 2, part B. Mark the following

This license is required if you engage in retail sales at more than

one special event during a two-year period. Businesses holding

on the form:

a wholesale or retail license which make sales at these events

Yes

Do you sell motor vehicle tires?

must have a separate multiple events license and complete a

Yes

Is your business in a special taxing district?

separate application (no additional fee for businesses that already

Yes

Do you rent out items for 30 days or less?

have a sales tax license). A single event license is required if

Yes

Do you sell alcohol?

you make retail sales at a single special event. The exact date(s)

Do you rent motor vehicles for less than 45 days?

Yes

and location of the event must be noted under “Event Location”

Yes

Do you sell prepaid wireless?

when you apply for the license.

Yes

Do you sell tobacco products?

Do you sell medical marijuana?

Yes

SECTION D — WITHHOLDING

Do you sell adult usage marijuana?

Yes

FILING FREQUENCY. If you will have employees, estimate

Do you sell marijuana infused products?

Yes

how much wage withholding you expect to pay for all your

Lines 6a through 7f. Owner/Partner/Corp. Officer. ALL

employees in one year. New businesses can file quarterly or

can request more frequent filing if desired. Businesses with

ORGANIZATIONS, INCLUDING SOLE PROPRIETORS, MUST

annual wage withholding of $50,000 or more must file and remit

COMPLETE THESE LINES. Type/print the name, title, FEIN

withholding taxes by Electronic Funds Transfer (EFT). For more

(Federal Employer Identification Number), social security number,

information, print the publication “Electronic Funds Transfer

and home address of each individual, partner, corporate officer

Program for Wage Withholding” (DR 5782) from our Web site at

or member. If there are more than two owners, attach a separate

sheet and provide the same information for additional owners. For

a partnership between corporations or limited liability companies,

SECTION E — FEES

list each legal name, address, and FEIN separately.

DO NOT ENTER PERIOD COVERED FROM TO

Lines 8a through 8c. Prior Taxpayer Name. If you purchased the

• Sales Tax Deposit. A deposit is required on a retail license.

business, enter the information about the previous taxpayer and the

Charitable organizations are exempt. The deposit is refunded

date you acquired the business. Enter the prior taxpayer’s Federal

automatically after a business collects and remits $50 in STATE

Employer Identification Number (FEIN).

sales taxes. DO NOT deduct the deposit from your sales tax

return. The deposit is only required on a business's first location

SECTION C — SALES TAX

if each additional location uses the same account number. (See

Box 1. Seasonal Businesses. If your business sells a product only

instructions for Section A, Box 1.) A $50 deposit is not required for

during certain months each year, mark the months of sales. You

a retailers use account.

must file a separate sales tax return for each month.

• Sales Tax License. Standard Colorado Sales Tax License is $16

Box 2a. Filing Frequency.

for a two-year period. The license is renewed at the beginning of

• If you are a retail business and collect an amount of $15 or less

each even numbered year and expires at the end of each odd-

in tax each month, you may file annually.

numbered year (e.g., Jan. 1, 2014 - Dec. 31, 2015). It is prorated

• If you are a retail business and collect less than $300 in tax each

in increments of six months if the license is purchased after June

month, you must file a return each quarter.

30 of any year. See chart on back of the CR 0100 form. A $16

license fee is not required for a retailer's use account.

• If you collect $300 or more in tax each month, you must file monthly.

• Wholesale License is $16 for a two-year period. The fee is

• Businesses that pay more than $75,000 per year in state sales

prorated in the same method as the standard Colorado sales

tax must pay by Electronic Funds Transfer (EFT). You must

complete the form "Authorization for Electronic Forms Transfer"

tax license. This license is for businesses that make sales only

to other licensed vendors for resale.

(DR 5785). See e-Payment Options at

• Withholding Tax has no fee for registration.

• Wholesale businesses with a sales tax liability of $180 per year

• Charitable License. The fee is $8.

or less can file annually. If sales tax liability exceeds $180 per

SECTION F — SIGNATURE

year, a retail sales tax license is required.

Box 2b. First Day of Sales. Enter the date you will begin sales.

A SIGNATURE MUST BE ON THIS DOCUMENT OR IT WILL

NOTE: You are advised to use an earlier date so that you can use

NOT BE PROCESSED.

your sales tax license to purchase items tax-exempt for resale.

Please include the title of the person signing and the date

However, sales tax returns are due effective the date that you report

signed.

in this box.

Allow four to six weeks to receive a license by mail when completing

Line 3. Type of sales that apply to your business.

and sending in a CR 0100 form. If you apply for a license through

• Retail Sales. A retailer is a business that sells products to final

Colorado Business Express (CBE) you will receive your license

purchasers and is required to collect the appropriate sales taxes.

number the same day. Allow 2 to 3 weeks to receive your paper

A retailer may also sell wholesale, but is not required to have a

license. If you apply for your license at a Service Center you will

separate wholesale license. RTD/CD and local taxes must also

receive your account number and a temporary license immediately.

be collected, if applicable.

Allow several weeks for the permanent license to arrive in the mail.

Form Cr 0101 - Instructions For The Colorado Sales Tax Withholding Account Application - 2013 Page 2

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