The Colorado sales tax license (in other parts of the country, may be called a reseller's license, a vendor's license or a resale certificate) is for state and state-administered sales and use taxes. Sometimes taxpayers refer to this as a business registration, but it is an application for a Colorado sales tax account or sales tax license. Most Colorado sales tax license types are valid for a two-year period and expire at the end of each odd-numbered year.
In Colorado, services are not subject to sales tax. In general, tangible personal property is subject to sales and use taxes in Colorado. For reference, see §39-26-102(15)(a)(I) C.R.S.
Please Note: These licenses will only cover state and state-collected tax jurisdictions. If you are in a home-rule (home rule) city, contact that city for their license requirements. Find out which cities are home-rule.
Sales Tax License Types
Standard Retail License (Sales Tax License)
For businesses that make retail sales in Colorado: if your business makes both retail sales and wholesale sales, then the Retail Sales Tax License allows you to do both. You do not need to obtain a Wholesale License in addition to the Retail Sales Tax License.
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1 Business Location You have one business location where you will make retail and wholesale sales. To apply for the Colorado Sales Tax License use MyBizColorado or the Sales Tax / Wage Withholding Account Application (CR 0100AP). |
2+ Business Locations You have more than one business location where you will make retail and wholesale sales. Apply for the Colorado Sales Tax License with the Sales Tax / Wage Withholding Account Application (CR 0100AP). |