Form Dr 0099 - Colorado Sales And Use Tax Guide Page 6
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12Special Event Return Due Dates
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Deliveries and installation
Returns are due by the 20th of the month following the month
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Mobile Businesses
the event began. For more information, refer to FYI General
•
Caterer
15: Colorado Department of Revenue Tax Due Dates.
To
apply
for
a
non-physical
site/location,
email
Special Event Payments
dor_multilocations@state.co.us and provide the following
Payments can be made electronically through Revenue
information:
Online by eCheck, credit card or by Electronic Funds
Transfer (EFT). If you cannot pay electronically, you can mail
•
Colorado Account Number
your check with your return.
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City name
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There is a fee for online tax payments by eCheck or
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County name
credit card.
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Location Jurisdiction Code (DR 0800)
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There is no fee to pay by EFT, however, you must
be registered. You can sign up for EFT through your
•
Zip Code
Revenue Online account or by completing and sending
•
Period Open Date
in the form DR 5785: Authorization for Electronic Funds
Transfer (EFT) Payments.
Refer to FYI Sales 58: Sales Tax Remittance for Multiple Site
Businesses.
For more information on EFT, refer to the publication Colorado
Department of Revenue Electronic Funds Transferred (EFT)
Out-of-State Businesses
Program for Tax Payments, DR 5782.
A business located outside the State of Colorado must obtain
a sales tax license if it maintains in Colorado (directly or
Related Sales Tax Information
indirectly, or by a subsidiary) an office, distributing house,
Multi-Location Filers
salesroom, warehouse or other place of business, or if the
business leases tangible personal property that will be used
A multi-location filer is any business entity selling, renting or
in Colorado. Other out-of-state businesses should obtain
leasing tangible personal property within multiple jurisdictions
a Colorado retailer’s use tax license. Refer to FYI Sales 5:
throughout Colorado with the requirement to remit sales or
Sales Tax Information for Out-of-State Businesses for more
use tax to the department. Refer to FYI Sales 58: Sales Tax
information.
Remittance for Multiple Location Companies for information
regarding:
Deliveries to Customers
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Licensing Requirements
When a purchaser who has no intention of reselling takes
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first possession of sold items (except motor vehicles) at
Registering Non-Physical Sites
your business location, you must collect all applicable sales
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Instructions for Closing a Site
taxes for the jurisdictions in which your business is located,
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Approved Filing Methods
regardless of where the purchaser resides (even out-of-
state) or how the item is intended for use.
Physical vs. Nonphysical Site/Locations
When conditions of the sale dictate that an item be delivered by
Physical: A sales tax license will be required for each physical
regular mail, parcel post, common carrier or your business’s
site/location.
vehicle, the destination is regarded as the point of sale; the
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Brick and mortar business presence
sales taxes of only the jurisdictions shared by both the buyer
and the seller are collected by the seller unless a nexus has
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Warehouses and inventory
been established. Nexus means a level of business activity
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Property Management
that requires collection of all local taxes.
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Farmers Markets
If the delivery site is within the same city, county and any
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Special Events that are participated in more than three
special taxing districts in which your business is located,
times in a calendar year at the same address.
you would collect all appropriate taxes, such as city, county,
special districts and state.
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Site/Location for employee nexus in lieu of an office.
If your company has a business location (sales office,
Non-physical: a non-physical site is required when:
warehouse, store, etc.) or has otherwise established a nexus
1. A business makes sales into a local taxing jurisdiction,
within the destination city, you would collect all sales taxes
but the business does not have a physical presence
applicable for that location.
within that jurisdiction.
Deliveries shipped outside Colorado are not subject to
2. A business engages in delivery and installation and/or
Colorado sales taxes. If the purchased goods are turned over
solicitation by representatives who carry inventory for
to an independent contractor/subcontractor for delivery to
sale/rental/lease (mobile vendors).
the customer, the store location, not the delivery destination,
is considered the point of sale.
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Telecommunications
Vendors must maintain adequate records to prove where
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Public utilities
deliveries took place and those deliveries occurred prior
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Leasing companies
to any use of the items purchased by the buyers. Delivery
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Direct selling locations for distributors
charges could be taxable.
Colorado Sales and Use Tax Guide: Colorado.gov/Tax
Page 6
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