If you sell, rent or lease tangible personal property in Colorado, you must obtain a sales tax license. The type of license you need an the amount of tax you are required to collect depends upon who you are selling to and where and how you are doing business. A license is also required to rent accommodations for periods of less than 30 days. General sales tax reference guide, DR 0099 and Sales Tax FYIs are found at www.taxcolorado.com.
If you purchase items to use in your business, sales/use tax should be paid at the time of purchase or by filing a Consumer Use Tax Return, Form DR0252. The tax on items which were originally purchased for resale but are actually used by your business should be paid on your sales tax return. You may also be subject to local use taxes. Check with the city’s sales/use tax (DRP 1002).
State Sales Tax…………….2.9%
County Sales Tax Rate…___
City Sales Tax Rate…___
Other Sales Tax Rate…___
A retail sales tax license is required if you are selling, renting or leasing your product to the end user of the product.
If you will be selling a product to the end user, you must collect sales tax.
It is illegal to use your sales tax license to obtain personal goods or assets which you will use in business tax-free.
Once you have obtained a sales tax license, the Department of Revenue will send you preprinted “Combined Retail Sales Tax Return” forms DR 0100.
There are locations around the state.
Use tax is imposed on the storage, use or consumption in Colorado of tangible personal property upon which Colorado sales tax has not been paid.
Website Internet access, e-mail services, website hosting and domain name registration are nontaxable services in Colorado.