Office of Economic Development and International Trade

Business Licensing Database

BAKERY

BAKERY	COOKIES	DONUT SHOP	DOUGHNUT
FOOD SERVICE	PASTRIES	PASTRY

State

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

If baking for wholesale distribution only, bakery is considered a manufacturer and will need inspection and possible licensure from county health department.

If baking for take-out or serving products on premises (coffee, pastries, etc.) they will need a Food Service License from the county health department.

For a list of county health departments, see:

Link: http://www.cdphe.state.co.us/opp/locallist.html

State

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

Sales by bakeries or pastry shops, which do not have eating facilities and sell and package all their products in the same manner as a grocery-type store, do not charge sales tax. Business must obtain wholesale sales tax license.

Sales by bakeries or pastry shops, which have eating facilities and sell prepared foods, drinks and other food products shall be taxable. Business must obtain a retail sales tax license.

Products sold in the following manner are not taxable if they are packaged in the same manner as by a grocery-type store :

(a) Doughnuts, pastries, and cookies sold in quantities of one-half dozen or more.

(b) Cookies sold in quantities of one-half pound or more.

(d) Ice cream sold in containers of one pint or more.

(e) Toppings sold in cans or jars.

Some cities and counties do tax food items but the state of Colorado does not tax food items for home consumption. See FYI Sales 4, Guidelines for Determining Sales Tax Rates for Taxable Food Items.

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

As for March 1, 2007, Section 3-301 of the Colorado Retail Food Establishment Rules and Regulations became effective. This section addresses the prevention of food contamination from food employees by having no-contact with ready-to-eat foods by bare hands. For more information on how this pertains to bakeries please refer to the full text of the law available at:

Link: http://www.cdphe.state.co.us/cp/retailfood/barehands/BareHand
ContactSection3-101.pdf

NOTE: If applicable, see DAIRY PRODUCTS

NOTE: If applicable, see FOOD VENDOR

NOTE: If the cost is contingent upon weight, see WEIGHTS AND MEASURES

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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