Sales Tax Responsibilities of Marketplace Facilitators
In general, a marketplace facilitator must collect and remit all applicable state and state administered local sales taxes for any sales made in Colorado through its marketplace. A marketplace facilitator has all the administrative and substantive rights, obligations, and liabilities of a retailer with respect to any sales made by a marketplace seller or multichannel seller through the facilitator’s marketplace.
If a marketplace facilitator makes direct sales of its own goods and services through its marketplace, it bears the same sales tax obligations with respect to those sales as any other retailer. See the Colorado Sales Tax Guide for additional information.
For more information, review the Marketplace Guide from the Colorado Department of Revenue. It contains information for both marketplace facilitators and marketplace sellers.
Certification of Registered Marketplace Facilitator (DR 1290)
This form has been provided by the Colorado Department of Revenue for use by marketplace sellers, as applicable. Please refer to the form instructions for more information. Click here to view the DR 1290.