Office of Economic Development and International Trade

Business Licensing Database
REPAIR SERVICE AND SALES

APPLIANCE REPAIR	APPLIANCE SALES	BICYCLE	BIKE REPAIR
ELECTRONICS REPAIR	EQUIPMENT REPAIR	FREEZERS	HANDYMAN
MAINTENANCE MAN	RADIOS	REFRIGERATORS	REPAIR MAN
REPAIR SERVICE	SEWING MACHINES	SHOES	STEREOS
TELEVISIONS	UPHOLSTERY	VACUUM CLEANERS	VCRs

State

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

All product sales, include parts, are subject to sales tax. Contact the Department of Revenue regarding sales tax licensing regardless of whether a business sells retail, wholesale, on consignment or at events.

Sales tax is not collected on services or labor.

Charges for each should be itemized separately on invoices and sales tax collected only on parts.

See FYI Sales 52, Service Enterprises

Link: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1177017542056

State

Colorado Department of Public Health & Environment
Air Pollution Control Division
4300 Cherry Creek Drive South
Denver , CO 80246-1530
(303)692-3100
Fax: (303)782-0278

Work on refrigeration systems containing CFC's (freon) must be performed by EPA certified technician. The Air Quality Control Division administers EPA certification in Colorado.

Link: http://www.cdphe.state.co.us/ap/CFC.html

Businesses with industrial and commercial air conditioning/refrigeration systems must file a Facility Notification Form and fee with the Division.

NOTE: If applicable, see AUTO REPAIR

NOTE: For GAS-FUELED appliances, repairs to the gas line "upstream" of the meter (outside the building) must be serviced by the company that provides the gas.

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 REPAIR SERVICE AND SALES

Business Licensing Database
REPAIR SERVICE AND SALES