Sales And Use Tax General Information And Reference Guide

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Colorado Sales and Use Tax 1
DR 0099 (05/15/13)
PRSRT STD
STATE OF COLORADO
U.S. POSTAGE PAID
Department of Revenue
Denver CO 80261
DENVER, CO
PERMIT NO. 212
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Colorado Sales and Use Tax ...............................................2
Types of Licenses and Fees ..................................................3
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Obtaining a Sales Tax License .............................................3
aleS and
Se tax
Buying or Selling a Business ...............................................4
Information for Particular Types of Businesses ...................4
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eneral
nformatIon and
eference
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Collecting Sales Tax .............................................................5
Record Keeping ...................................................................7
Filing Returns and Paying Taxes .........................................7
Completing the Sales Tax Return .........................................8
Multiple-Location/Jurisdiction Filing ..................................8
How to Get Help ..................................................................9
Sales/Use Tax Glossary ......................................................10
Tax Workshops and Education ..........................................11
Revenue Online ..................................................................12

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