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Internet Sales

Website Internet access, e-mail services, website hosting and domain name registration are nontaxable services in Colorado. However, if service providers sell tangible personal property to customers in Colorado, then sales tax should be charged on those items. The sale of goods through the Internet is treated the same as the sale of tangible personal property through traditional selling methods.


A website that sells tangible personal property collects tax in the same manner as a mail order business that sends catalogs to customers to place phone or mail orders. Effective December 1, 2018, the rate of tax collected is based on the taxes that apply at the destination of the delivery. For more information on taxing jurisdictions, please see FYI Sales 62, “Guidelines for Determining When to Collect State-Collected Local Sales Tax,” found at


If you are in Colorado and purchase goods over the Internet, you will owe sales tax on the purchase if buying from a seller that is also located in Colorado. If you are buying from a vendor not located in Colorado and the seller does not collect tax, you will will pay state and possibly a special district use tax directly to the state of Colorado on form DR 0252, “Consumer Use Tax Return,” found at

Still Confused About Sales Tax?

Sales tax classes are held in the Service Centers. At the beginning of each month, visit for current class locations and schedules. Sales tax classes include information on what sales tax is, how to collect sales tax, and how to fill out sales tax returns. Check with the local home rule cities to see if they offer a class.

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