Information for in-state retailers

Update: This page was updated Jan. 3 with an additional FAQ. Please check back for updates.

What's changing?

Effective Dec. 1, 2018, the Colorado Department of Revenue will adopt new sales tax rules. The new rules state that sales tax must be collected and remitted based on the jurisdiction’s tax rate at the point of delivery for the taxable good when taxable goods are delivered to a Colorado address outside the retailer’s jurisdiction.  This includes any applicable state-administered local and special district taxes. For example, if a retailer delivers taxable goods to a customer’s address, sales tax must now be collected at the rate effective for the customer’s address, not the taxes that are in common between the customer’s address and the seller’s location. For a complete list of location/jurisdiction codes for sales tax filing go here. 

What isn't changing?

Sales where the customer purchases the taxable good at the seller’s place of business will continue to be taxed at the rate in effect for the retailer’s business location. More on the rule change. 

Free Live Webinars                Sales Tax Changes (Short Video)

Get your questions about the Dec. 1 sales tax changes answered with our free webinars. Can't Make the Webinars? We've got you covered with our previously recorded webinar.

Frequently Asked Questions