DOR Taxation web site

Mobile Businesses

License
To get a sales tax license for your mobile businesses and to open a sales tax account, fill out and submit the Sales Tax / Wage Withholding Account Application (CR 0100). Once complete, you can mail the form to us or take it to any Taxpayer Service Center. For required fees and to learn more, please see our Sales Tax License Web page.

Tax Collection and Filing Requirements
Mobile businesses are businesses/vendors that carry their inventory with them and conduct sales transactions using that inventory. EXAMPLE: If you own a food truck and you sell burritos (readily consumable) in the cities of Bennett, Dillon and Grand Lake, you’ll be required to collect the sales taxes for all sales occurring in those jurisdictions. Sales taxes collected for Bennett sales would include: State, Adams or Arapahoe County (depending on the address of the sale) and the City of Bennett. Sales in Dillon would include: State, Summit County, and the City of Dillon. Sales tax collected for Grand Lake sales would include: State, Grand County, and the City of Grand Lake.
 

All taxes collected for state-collected jurisdictions are remitted to the Department of Revenue with form DR 0100, “Retail Sales Tax Return”; or file online and avoid calculation errors with our Sales Tax Online Filing Service. If you conduct sales in jurisdictions not currently added to your account, which can be verified with the Retailers’ Sales Tax Rates online service, you’ll need to send us an email to add those jurisdictions: locationfilers@spike.dor.state.co.us. Refer to FYI Sales 58, “Requirements for Sales Tax Remittance for Multiple Location Companies” for additional information.

If you conduct sales in home-rule cities, those cities must be contacted directly for information regarding their requirements. A list of home-rule cities can be located in the DR 1002 publication. Sales taxes collected in home-rule cities are sent directly to those cities.


Additional References