Who Must File Sales Tax?

If your business will be selling, renting or leasing tangible personal property, you must get a Sales Tax  Account / License and file sales tax returns. Colorado generally does not impose a state sales tax on services. Some Colorado home-rule cities (that collect their own local sales tax) charge a sales tax on certain services. Contact those cities directly for further information.

What if no tax is due for a filing period?

A tax return must be filed even if the tax due is zero. When no return is filed, the department considers that to be a "nonfiler" situation. When you don't file a return, you will receive nonfiler billing notices by mail and automatic account/license closure.