DOR Taxation web site

Types of Licenses

Most licenses are valid for a two-year period and expire at the end of each odd-numbered year. Below are the types of licenses you can obtain from the Colorado Department of Revenue:
 

  • Standard Retail License (Sales Tax License) -- For businesses with a permanent location where retail sales are conducted on a regular basis. To apply for this use Colorado Business Express or the Sales Tax / Wage Withholding Account Application (CR 0100).

  • Wholesale License -- For businesses that make sales to other licensed vendors for resale. To apply for this use Colorado Business Express the Sales Tax / Wage Withholding Account Application (CR 0100).
     
  • Single Special Event License-- For a temporary location other than your regular business location and valid for one event only where there are three or more vendors. This is a two-year license which is free to all standard sales tax license holders. To apply for this use the Special Event Application (DR 0589) form or use our Special Events Fill-in Forms service.
     
  • Multiple Special Event License -- If you plan on attending more than one special event, it is recommended you apply for the multiple event license. This is a two-year license which is free to all standard sales tax license holders. It covers a two-year period when there are three or more vendors at the event.To apply for this use the Special Event Application (DR 0589) form or use our Special Events Fill-in Forms service.

  • Exempt Certificate For Non-profit, Charitable, School, Religious or Government Organizations -- Issued by the Colorado Department of Revenue. An organization should first obtain income tax exempt status 501(c) (3) from the Internal Revenue Service (IRS) if necessary. To apply for this certificate with Colorado, use the Application for Sales Tax Exemption for Colorado Organization (DR 0715). No fee is required for this exemption certificate and it does not expire. All valid non-profit state exemption certificates start with the numbers 98 or 098. Out-of-state organizations should obtain an exemption certificate in their state of business/operation. Businesses that plan to purchase items for resale without paying sales tax should obtain a Colorado sales tax account by completing the Application for Sales Tax/Wage Withholding Account (CR 0100). The sales tax license enables the business to collect sales tax when they resell the items.

  • Exempt License For Contractors -- Used only for purchasing construction and building materials for tax-exempt organization projects. This license is issued only to the General Contractor. Sub-contractors must obtain a copy of the certificate from the General Contractor. For contractors who do not need a sales tax license, trade name registration and renewal is handled by the Colorado Secretary of State Business Center. To receive an exemption certificate for construction contracts with tax exempt organizations use the Contractor Application for Exemption Certificate (DR 0172).  No fee is required for this exemption certificate.  Certificates will be issued for maintenance contracts or non-construction projects.

  • Small Home Businesses -- If all retail sales are from a private residence and the gross sales are less than $1,000 a year then a small home business is not required to hold a sales tax license.

Please Note: These licenses will only cover state and state-collected tax jurisdictions. If you are in a home-rule city, please contact that city for their license requirements.