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As a result of the Supreme Court South Dakota vs Wayfair decision, the state of Colorado will now collect state sales tax and state-collected local and special district sales tax from out-of-state retailers. This will require out-of-state retailers to get a state of Colorado Sales Tax license in order to collect and remit sales tax. Collection of those taxes will begin the first day of the month after issuance of the sales tax license. The first day to start collecting and remitting sales tax is December 1, 2018. Out-of-state retailers are not required to collect sales tax on sales prior to registration.
Note: This page will be updated with new information. Please check back for updates.
Qualifying out-of-state retailers must apply for a state of Colorado Sales Tax License by November 30, 2018.
If you cannot apply online, you may complete and submit the Sales Tax/Withholding Account Application (CR 0100) available on our website. Please write "Out-of-State Retailer" on the top of the paper sales tax application.
When you apply we will create your sales tax account for you. There is a fee for the license and a deposit.
To close an account:
If you do not have a Revenue Online account but would like to close your account, please fill out our Business Closure Form.
To add a sales tax account:
To add non-physical locations for the state-collected jurisdictions in Colorado you ship to:
There are certified address database providers that have taxing information by address. These provider services have been certified by the Department as accurate. Taxpayers who use these certified databases will not be liable for sales and use tax otherwise owed to the State of Colorado and state-collected municipalities, counties and special districts if the database incorrectly designates the location of a sale, storage, use or consumption of taxable tangible personal property or services. This is the “hold harmless” provision in Colorado statute.
Filing by Paper
If you cannot file through Revenue Online or another electronic method, please download the Retail Sales Tax Return Form DR 0100. Do not use old versions of the form. We cannot process old or photocopied forms.
Note: If the 20th day falls on a weekend or holiday, the due date is the next business day.
Payment is due by the 20th day of the month following the reporting period.
Electronic Funds Transfer
Businesses that pay more than $75,000 per year in state sales tax must pay by Electronic Funds Transfer (EFT). Any business can pay by EFT. You can set up EFT ACH debit or ACH credit through your account in Revenue Online. The EFT payment must be submitted by 4:00pm Mountain Time on the due date.
Online Payment in Revenue Online
If you are using Revenue Online to file your return, you may choose to pay by credit card or e-Check.
Check or Money Order
To ensure your payment is posted to your tax account, you must include the eight-digit Colorado Account Number (CAN) assigned to your account by the Department on the check or money order sent with the tax return. Omitting the CAN on your payment could result in your payment not posting properly and you receiving a Balance Due letter (Notice of Deficiency) from the Department. Note: The Federal Employer Identification Number (FEIN) is not the same as the CAN and will not post the payment to your account.
If you owe money and filed online, or with a tax software and want to pay by check or money order:
To create a Revenue Online logon:
The Department plans to hear these rules at a permanent rulemaking hearing later this year; however, we want to solicit feedback on these regulations before we move forward with permanently adopting these rules. If you have comments or suggestions on these rules, please email those to firstname.lastname@example.org by September 25, 2018.