Office of Economic Development and International Trade

Business Licensing Database
GROCERY STORE

CONVENIENCE STORE	EGGS	FOOD	FOOD STAMPS
FOOD STORE	GROCERY	GROCERY STORE	HEALTH FOOD STORE
LOTTERY SALES	MARKET	PRODUCE	SUPERMARKET

State

Colorado Department of Public Health & Environment
Consumer Protection Division
4300 Cherry Creek Drive South
Denver , CO 80246-1530
(303)692-3620
Fax: (303)753-6809

All grocers are subject to sanitation inspections by local or state health departments. (25-4-1601 through 1609, C.R.S.)

Fee is based upon square footage and whether there is also a food service license.

IF YOU WILL HAVE FOOD PREPARATION. You may need a Retail Food Establishment license. Food preparation facilities must meet requirements; inspection; fee varies.

Link: http://www.cdphe.state.co.us/cp/retailfood
/Plan%20Review%20Packet_Jan2010-rev.pdf

Federal

U.S. Department of Agriculture
Food & Nutrition Service
1244 Speer Blvd, Suite 903
Denver , CO 80204
(303)844-0379
Fax: (303)844-2065

Authorization to accept food stamps

Store must have 50% staple foods

Inspection of premises (optional)

Will receive official determination within 30 days of application

No fee

Federal regulations prohibit the collection of sales tax on eligible products purchased with food stamps, vouchers or checks from the federal supplemental food program for women, infants and children (WIC). See the brochure "The Food Stamp Program Training Guide for Retailers."

Link: http://www.fns.usda.gov/fsp/retailers/pdfs/Retailer_Training_Guid
e.pdf

The Department of Agriculture guidelines prohibit the use of food stamps or WIC vouchers for the purchase of the following items. These items are sales taxable:

1. Nonfood items such as pet foods, soaps, paper products and household supplies, grooming items and cosmetics. 2. Alcoholic beverages. 3. Tobacco and tobacco products. (Cigarettes are sales tax exempt). 4. Food to be eaten in the store. 5. Food preservation equipment and items. 6. Vitamins and medicines. (Prescription drugs are exempt).

The following items, if purchased with food stamps, are exempt from the state sales tax, but are taxable if purchased with cash:

1. Carbonated water marketed in containers. 2. Chewing gum. 3. Prepared salads and salad bar items. 4. Cold sandwiches. 5. Deli trays.

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO 80261
(303)238-7378

State or local sales taxes cannot be charged on eligible items purchased with food stamps. For more information about the State sales tax laws contact the State tax department

Link: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1176842266433

To find out whether a governmental entity taxes food, retailers should refer to "Colorado Sales/Use Taxes" (DRP 1002). This publication, updated every January and July, lists tax rate information for Colorado cities and counties and indicates which counties and statutory cities have a sales tax exemption for food. You must contact home-rule cities directly to find out if they exempt food from sales tax.

Link: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1184834146003

See FYI Sales 4 - Guidelines for Determining Sales Tax Rates for Taxable Food Items

Link: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1193047059515

State

Colorado Department of Agriculture
Egg Inspection Program
700 Kipling St, Suite 4000
Lakewood, CO 80215
(303)239-4100

IF YOU WILL BE SELLING EGGS: Egg Dealer License

Wholesaler's license ($15 - $400) fee varies depending on number of cases of eggs sold per week. CITE: 35-21-101 through 108, C.R.S. For license application:

Link: http://wwwcolorado.gov/cs/Satellite/Agriculture-Main/CDAG/1167928229766

State

Colorado Department of Agriculture
Farm Products Section
700 Kipling St, Suite 4000
Lakewood, CO 80215
(303)239-4100

IF YOU WILL BE SELLING ONLY PRODUCE: (Produce Markets)

If it is your OWN produce, no license required

If you will purchase produce from another person for resale, a "Farm Products Dealer's License" and a bond or other form of financial surety. (If you pay producer with cash, a bond is not required, but must still have License.) (12-16-101 through 118, C.R.S.)

State

Colorado Department of Revenue
Liquor/Tobacco Enforcement Division
1881 Pierce St. #108A
Lakewood , CO 80214
(303)205-2300
Fax: (303)205-2341

IF YOU WILL BE SELLING 3.2% BEER: 3.2% Fermented Malt Beverage License (12-47-101 through 118, C.R.S.)

Link: http://www.colorado.gov/cs/Satellite/Rev-Liquor/LIQ/1209635770580

NOTE: Licensing process begins with LOCAL liquor licensing authority

State

Colorado Department of Revenue
Lottery Division
212 West 3rd Street, Room 210
Pueblo , CO 81003
(719)546-2400
Fax: (719)546-5208

To sell Colorado Lottery tickets, must apply to Lottery Division for authorization. Llicense fee $21 per location

Bonding requirement $2,000 per location.

Link:http://www.coloradolottery.com/repository//Documents/RETAILERLICENSING
PACKET.pdf

State

Colorado Department of Agriculture
Inspection & Consumer Services Division
2331 W 31st Av
Denver , CO 80211
(303)477-0076
Fax:(303)4809236

IF SELLING BY WEIGHT: Weights and Measures License required

Inspection and calibration of scales fee depends on capacity of scale

NOTE: If there is a boiler on the premises, see BOILER

NOTE: If applicable, see VENDING MACHINES

NOTE: If applicable, see ARCADE

NOTE: If applicable, see FERTILIZER

NOTE: If applicable, see LIVESTOCK FEED/PET FOOD

NOTE: If applicable, see PHARMACY

page last updated 3/23/10

The Colorado Revised Statutes are available on line at http://www.state.co.us/gov_dir/leg_dir/olls/colorado_revised_statutes.htm. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

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Business Licensing Database GROCERY STORE

Business Licensing Database
GROCERY STORE