Form Dr 0099 - Colorado Sales And Use Tax Guide (Page 4 of 12) in pdf

Sales Tax Licensing

will collect and remit tax on behalf of the vendors and will

retain applicable vendor’s fees. A single or multiple event

A Colorado sales tax license is used to purchase tangible

sales tax license is required and sales tax must be collected

personal property items tax-free for the purpose of selling

at charitable events as well as for-profit events.

that tangible personal property, and collecting and remitting

Obtaining a Sales Tax License

to the department sales tax on those sales.

Standard Sales Tax License or Wholesale License

If your business sells tangible personal property, either retail

There are three ways to obtain a sales tax license:

or wholesale, you must obtain a Colorado sales tax license

and maintain a sales tax account with the State of Colorado.

1. Apply online through the Colorado Business Express

Vendors of taxable services must obtain a license and must

service. Visit Colorado.gov/cbe to use the step-by-step

charge sales tax on the services.

application. You will receive your Colorado Account

Number immediately and you will be able to print a

If your business has more than one physical location where

temporary license. The official license will be sent by

sales are made, a separate license is required for each

mail.

location. For example, if a company has a chain of stores,

each store must have a license.

2. Visit a Taxpayer Service Center to apply in person

and receive information related to your business. You

If your business makes sales at a location other than its

will receive a temporary license and your Colorado

regular business location, a special event license may be

Account Number immediately. The official license will

required. Examples of events are craft or collector’s shows.

be sent by mail. Taxpayer Service Center locations are

This special event license is required whether or not you

listed at the end of this publication and on our website.

have a permanent business location.

3. Complete the form CR 0100AP: Colorado Sales Tax

Note: Farmers Markets and the Renaissance Festival are not

Withholding Account Application and mail it to the

considered special events and a standard sales tax license

department. Allow 4-6 weeks for processing; you will

is required.

receive your license and Colorado Account Number by

A sales tax license is proof that a business is properly

mail.

registered with the Colorado Department of Revenue and

Note: You must complete the form CR 0100AP for each

the business is authorized to make tax-free purchases of

physical site/location.

merchandise for resale and collect tax on the sale of the

merchandise.

Pay the appropriate fee(s) when you submit your application.

See license fees section for more information.

Types of Sales Tax Licenses

For additional information, refer to FYI General 14: Opening

There are four types of sales tax licenses available in

a Tax Account in Colorado.

Colorado. Each license type is described below. For more

information, refer to FYI Sales 9: Sales Tax Licenses and

Single Event License or Multiple Event License

Filing Requirements.

To apply for a single or a multiple event license, complete

and send in the form DR 0589: Sales Tax Special Event

Standard Retail Sales Tax License

Application or apply in person at one of our service centers.

A standard sales tax license is for a person or business

with a permanent location in Colorado where retail sales

Sales Tax License Fees

are conducted on a regular basis.

Sales Tax Deposit

A sales tax license is required for each physical site/

A new retail business is required to pay a one-time $50

location. See Multi-Location filers under the Related

deposit. The deposit is automatically refunded to the retailers

Sales Tax Information section in this booklet for more

after remittance of $50 in state sales tax on the sales tax

information.

return. If a business does not remit any sales tax, no portion

of the $50 will be refunded, regardless of the length of time

Wholesale License

the business account is open.

For a person or business that makes sales to other

licensed retailers, jobbers, dealers or other wholesalers

Applicants of the wholesale license, single event license

for the purpose of resale.

and the multiple events license are not required to pay the

deposit.

Single Event Sales Tax License

Required when an individual, organization or vendor

Sales Tax License and Wholesale License

plans to conduct or participate in a retail sales event at a

If first day of sales is:

location other than the regular business location (if any)

January to June (even years: 2016, 2018)

$16

at which there are three or more vendors. The license is

July to December (even years: 2016, 2018)

$12

valid for one event only.

January to June (odd years: 2017, 2019)

Multiple Events Sales Tax License

July to December (odd years: 2017, 2019)

A two-year license for those engaged in retail sales at

Single Event License

$8 per event

more than one special event in a two-year period.

* Organizers of an event may choose to obtain a special event

license and collect and remit tax on behalf of the participating

vendors in lieu of having each individual participating vendor

obtain separate licenses. Organizers obtaining the license

Colorado Sales and Use Tax Guide: Colorado.gov/Tax

Page 4

Form Dr 0099 - Colorado Sales And Use Tax Guide Page 4

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