Information for out-of-state retailers

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.

Grace period and key facts

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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Frequently Asked Questions