Out-of-State Businesses
A business located outside the State of Colorado must obtain a sales tax license if it maintains in Colorado (directly or indirectly, or by a subsidiary) an office, distributing house, salesroom, warehouse or other place of business, or if the business leases tangible personal property that will be used in Colorado.
Other out-of-state businesses should obtain a Colorado Retailer's Use Tax License. To apply for this use the Sales Tax / Wage Withholding Account Application (CR 0100).
For more details concerning out-of-state vendor responsibilities, see Publication FYI Sales 5, General Sales Tax Information for Out-Of-State Businesses.
- Recent Legislation Information
- For information on how to obtain a sales tax license, please see Register or Renew.
- For information on how to collect and remit sales tax, please see Collect and File.