How to Apply for a Colorado Sales Tax License
The Colorado sales tax license (in other parts of the country, may be called a reseller’s license, a vendor's license or a resale certificate) is for state sales tax and any state-collected county, city and special district taxes that the Colorado Department of Revenue collects and distributes back to local governments. Sometimes taxpayers refer to this as a business registration, but it is an application for a Colorado sales tax account or sales tax designation.
In Colorado, services are not taxable. "Tangible Personal Property" is taxable in Colorado. For reference, see C.R.S. 39-26-102(15)(a)(I).
Please Note: These licenses will only cover state and state-collected tax jurisdictions. If you are in a home-rule (home rule) city, contact that city for their license requirements. Find out which cities are home-rule.
Most Colorado sales tax license types are valid for a two-year period and expire at the end of each odd-numbered year. Below are the types of licenses you can obtain from the Colorado Department of Revenue:
Businesses Inside Colorado
Standard Retail License (Sales Tax License)
For businesses that make retail sales in Colorado: if your business makes both retail sales and wholesale sales, then the Retail Sales Tax License allows you to do both. You do not need to obtain a Wholesale License in addition to the Retail Sales Tax License.
1 Business Location
You have one business location where you will make retail and wholesale sales. To apply for the Colorado Sales Tax License use MyBizColorado or the Sales Tax / Wage Withholding Account Application (CR 0100AP).
2+ Business Locations
You have more than one business location where you will make retail and wholesale sales. Apply for the Colorado Sales Tax License with the Sales Tax / Wage Withholding Account Application (CR 0100AP). NOTE: Businesses that plan to purchase items for resale without paying sales tax should obtain a Colorado sales tax account/license by completing the CR 0100. The sales tax license enables the business to collect sales tax when they resell the items.
Single Special Event License
For a temporary location other than your regular business location and valid for one event only where there are three or more vendors. This is a two-year license which is free to all standard sales tax license holders. To apply for the Single Event License prior to the event, use the Special Event Application (DR 0589). If you are filing taxes after the event and do not have a license, you may use Revenue Online to get the Single Event License and file the return. If you already have a license when you file the taxes through Revenue Online, you may by-pass paying for the license.
Multiple Special Event License
If you plan on attending more than one special event, it is recommended you apply for the multiple event license. This is a two-year license which is free to all standard sales tax license holders. It covers a two-year period when there are three or more vendors at the event. To apply for the Multiple Events License use the Special Event Application (DR 0589). If you are filing taxes after the event and do not have a license, you may use Revenue Online to get the Single Event License and file the return. If you already have a license when you file the taxes through Revenue Online, you may by-pass paying for the license.
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. Visit our instruction page for more details.
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).
Exempt Certificate for Non-profit, Charitable, School, Religious or Government Organizations
Issued by the Colorado Department of Revenue. An organization should first obtain income tax exempt status 501(c) (3) from the Internal Revenue Service (IRS) if necessary. To apply for this certificate with Colorado, use the Application for Sales Tax Exemption for Colorado Organization (DR 0715). No fee is required for this exemption certificate and it does not expire. All valid non-profit state exemption certificates start with the numbers 98 or 098.
Exempt License for Contractors
Used only for purchasing construction and building materials for tax-exempt organization projects. This license is issued only to the General Contractor. Sub-contractors must obtain a copy of the certificate from the General Contractor. For contractors who do not need a sales tax license, trade name registration and renewal is handled by the Colorado Secretary of State Business Center. To receive an exemption certificate for construction contracts with tax exempt organizations use the Contractor Application for Exemption Certificate (DR 0172). No fee is required for this exemption certificate. Certificates will be issued for maintenance contracts or non-construction projects.
NOTE: For sales tax filing information, visit the In-State Businesses web page.
Businesses Outside Colorado
An out-of-state retailer must apply for a Colorado Sales Tax License and collect Colorado sales tax if, in either the previous or current calendar year, the retailer has a $100,000 or more of gross sales or services delivered in Colorado, including exempt sales. Qualifying out-of-state retailers must apply for a state of Colorado Sales Tax License by June 1, 2019. Online applications for a Sales Tax License for out-of-state retailers are available at Revenue Online.
NOTE: For sales tax filing information, visit the Out-of-State Businesses web page.