Add Locations (Sites) to Your Sales Tax Account
The purpose of adding or setting up "locations," sometimes referred to as "sites," on the account is for the business to collect and file a return for each jurisdiction they do business in. These "locations" are only used to report the sales tax collected and remitted for:
- state sales tax
- state-collected sales tax that apply to the site
- municipality (city/town)
- special district (RTD, CD, RTA, LID, PSI, MHA)
Jurisdiction Codes & Tax Rates
If you need more information on how to look up sales tax rates or jurisdiction codes visit the How to Look Up Sales & Use Tax Rates web page and view the how-to video(s). Additional information can be found on the Sales & Use Tax by Address and the Sales & Use Tax Rates Lookup web pages.
Home-ruled, self-collecting jurisdictions should be contacted directly for questions and additional information. For information on which jurisdictions are home-ruled and their contact information, see the DR 1002 publication.
To add non-physical location for the state-collected jurisdictions in Colorado you ship to:
- Identify the jurisdictions you need to add.
- Log in to Revenue Online, then under "I Want To," click on "Add Non-Physical Locations."
- Follow the steps to add non-physical locations to your sales tax account. Click here for filter-setup tips.
- Once you have completed your request, you will receive an email confirmation.
If a business opens an additional location, it must be added to the existing sales tax account. The fee for each additional location is $16, but the $50 state sales tax deposit is not charged on additional locations.
However, if you are requesting a new account, the license fee of $16, plus the $50 deposit, must be remitted with the application. For example, a new account + one physical location would be a total of $66.
Businesses located in Colorado will have at least one physical location (the main office, store location, etc.). Visit the In-State Businesses web page to help determine if you need to set up additional locations for your Colorado based business.
Mobile vendors (selling out of a truck or other vehicle) must have a sales tax license for their main office location. They should add jurisdiction “sites” to their sales tax license. There is no additional fee for these sites. Requests for non-physical sites (mobile vendors who sell in jurisdictions outside the one in which they have an account) can be made by writing. See the steps listed below.
Mobile business must inform the Department of Revenue (DOR) that they are making sales in specific local jurisdictions, even when the jurisdictions are home-rule (which collect their own taxes). Home-rule cities may have special district taxes collected by the Department of Revenue (Denver is an example, which has RTD and CD taxes collected by the state).
For information on which cities are “home-rule,” see the DR 1002 publication. Home-rule cities must be contacted directly when sales are made within their jurisdictions. They require businesses to have a local sales tax license. If you sell food, contact your local health agency to determine local licensing requirements.