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Update: This page was updated April 11, 2019. Posted permanent rules, replacing emergency rules. The permanent rules removed the "200 or fewer transactions" language. Substantial nexus will be based on physical presence and sales in excess of $100,000. Please check back for updates.
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. Out-of-state retailers are considered those that do not have a physical presence in Colorado. Out-of-state retailers must get a state of Colorado Sales Tax license in order to collect and remit sales tax. The first day to start collecting and remitting sales tax is Dec. 1, 2018, for those retailers who have received their license prior to that date. Out-of-state retailers are not required to collect sales tax on sales before the first day of the month following the issuance of their sales tax license.
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Qualifying out-of-state retailers must apply for a state of Colorado Sales Tax License by Nov. 30.
If you cannot apply online, you are required to 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.
DO NOT WAIT UNTIL THE LAST MINUTE TO ADD NON-PHYSICAL LOCATIONS
Processing of new sites may take longer than usual to process during peak hours.
To add a sales tax account:
To add non-physical locations for the state-collected jurisdictions in Colorado you ship to:
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.
NOTE: Do not close your Retailers Use tax account until all required filings have been submitted
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 jurisdictions to which tax is owed on the 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.
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:
Changes in the permanent rules include:
In order to be state-collected the jurisdiction must conform to a prescribed list of exemption elections and conform to the State’s tax base. There may be local ordinance changes required, or other conforming actions necessary before the self-collected jurisdiction can qualify for the Colorado Department of Revenue to administer, collect and audit as a state-collected jurisdiction.
A retailer that does not collect sales tax during this grace period must still comply with Colorado’s reporting statute: C.R.S. § 39-21-112(3.5). That statute requires non-collecting retailers to provide certain notices to individual Colorado customers and the Department regarding purchases where the retailer did not collect the tax. The reporting requirements for retailers that do not collect tax during the grace period will be strictly enforced. Non-collecting retailers seeking additional information about these reporting requirements should review the statute and Rule 39-21-112(3.5) in 1 CCR 201-1, which is available here.