DOR Taxation web site

Sales

FYIs are listed in numerical order. See Sales FYIs in Alpha Order.for a category listing of FYIs. Where numbers are missing, the topic is obsolete and no longer applies.

 
  • Sales 1: How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders 
  • Sales 2: Sales Tax Exempt Status for Charitable Organizations: Application Requirements
  • Sales 3: Out-of-State Sales Tax-Exempt Organizations Doing Business in Colorado 
  • Sales 4: Taxable and Tax Exempt Sales of Food and Related Items
  • Sales 5: Sales Tax Information For Out-of-State Businesses  
  • Sales 6: Contractors and Retailer-Contractors -- Definitions and Sales Tax Requirements
  • Sales 8: Sales Tax Requirements for Small Home Businesses 
  • Sales 9: Sales Tax Licenses and Filing Requirements
  • Sales 10: Sales Tax Exemption on Manufacturing Equipment (unavailable)
  • Sales 11: Sales Taxes Due on Unit Rentals of Hotels, Motels, Bed-and-Breakfasts, Condominiums, & Time-Shares
  • Sales 55:  Sales Tax Requirements for Flea Market and Swap Meet Operators 
  • Sales 56:  Sales Tax on Leases of Motor Vehicles and Other Tangible Personal Property 
  • Sales 57:  Sales and Use Tax Applicable to Gasoline and Special Fuels
  • Sales 58 Requirements for Sales Tax Remittance for Multiple Location Companies
  • Sales 59:  Vending Machines
  • Sales 60:  Sales Tax Exemptions for Coins and Precious Metal Bullion
  • Sales 61:  Telephone Charges by Hotels/Motels  
  • Sales 62:  Guidelines for Determining When to Collect State-Collected Local Sales Tax (Revised)
  • Sales 63:  Government Purchases Exemptions 
  • Sales 64:  Sales Tax Exemptions on Seeds, Plants and Trees  
  • Sales 65:  Sales Tax on Bingo Equipment  
  • Sales 66:  Sales Tax Exemption on Residential Energy Usage 
  • Sales 67:  Leased Departments Within Stores  
  • Sales 68:  Medical and Dental Supplies and Equipment
  • Sales 69:  Enterprise Zone Exemption for Machinery and Machine Tools Used in Mining  (unavailable)
  • Sales 70:  Warranties and Maintenance Agreements
  • Sales 71:  Sales Tax Exemption on Industrial Utility Usage 
  • Sales 72:  Sales Taxability of Tips and Gratuities  
  • Sales 73:  Cleanroom Equipment Exemption
  • Sales 74:  Sales Tax Filing and Changes in Account Status  
  • Sales 75:  Farm Equipment Exemption 
  • Sales 76:  Sales and Use Tax Exemption on Pesticides
  • Sales 77:  Sales and Use Tax Exemption on Agricultural Compounds
  • Sales 78: Direct Pay Permit for Colorado Sales Tax 
  • Sales 79:  Sales of Taxable Items Over the Internet *Under Revision.
  • Sales 80:  Telephone and Telecommunications
  • Sales 83:  Sales Tax Exemption on Components for Production of Energy from Renewable Energy Sources  (Revised)
  • Sales 84:  Sales Tax Exemption on Beetle Wood Products 
  • Sales 85:  Sales Tax Exemption on Aircraft and Aircraft Parts
  • Sales 86:  Sales Tax Exemption on School-Related Items
  • Sales 87 : Sales Tax Payments by Electronic Funds Transfer
  • Sales 88:  Refund for Vehicles Used in Interstate Commerce 
  • Sales 89:  Computer Software  
  • Sales 90: Sales and Use Tax Refund Requirements 
  • Sales 91: State Sales and Use Tax Exemption for Low-Emitting Heavy Vehicles 
  • Sales 93: Sales Tax on Marijuana