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Sales Tax Licenses

Retail Sales Tax License

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 doing wholesale and retail sales you only need a retail sales tax license. Apply for the sales tax license on form CR 0100, “Colorado Sales Tax/Wage Withholding Account Application.” A retail sales tax license costs $16 for a two-year calendar period, plus a one-time $50 deposit. The deposit will be automatically refunded to you once you have collected and remitted a total of $50 in state sales tax to the Colorado Department of Revenue.

Wholesaler License

 A wholesaler license is required if you are selling your product to another business that will resell your product or use it as an ingredient in another product to be resold. A wholesaler license costs $16 for a two-year period. Apply for the sales tax license on form CR 0100, “Colorado Sales Tax/Wage Withholding Account Application.” If your business is primarily wholesale, you may have up to $1,000 in retail sales per year and will not be required to obtain a retail sales tax license. If you will have more than $1,000 in retail sales per year, you should get a retail sales tax license and record your wholesale sales under your retail license.

Single Event

If you plan to attend a single event as a vendor at a location other than your regular business location, you must obtain a single event license. A single event license costs $8 for each event, unless you already have a wholesale or retail license, then there is no charge. Apply for the single event license on form DR 0589, “Special Event Application”. To register a Trade Name you must go online with the Secretary of State at www.sos.state.co.us.

Multiple Event License

If you attend more than one event during a two-year period, you should obtain a multiple event license. A multiple event license costs $16 for a two-year calendar period, unless you already have a wholesale or retail license, and then there is no charge. Apply for the multiple event license on form DR 0589, “Special Event Application”. To register a Trade Name you must go online with the Secretary of State at www.sos.state.co.us

Local Licenses

All county and most city sales taxes are collected by the state. However, there are 69 Home-Rule cities in Colorado that self-collect their own city sales tax. Any city or county can require a business license for business conducted within its jurisdiction. Form Dr 1002, updated in January and July each year, at www.taxcolorado.com provides a list of self-collected Home Rule Cities with addresses and phone numbers.

Applications & Fees 

Retail and wholesale licenses are obtained by completing the Colorado Sales Tax/Wage Withholding Account Application, Form CR0100. Multiple and single event licenses are obtained by completing the Sales Tax Special Events Application, Form DR 0589. All state sales tax licenses, except for single events, cost $16 per two-year calendar period. Each two year period is divided into four six-month quarters. The actual cost of your initial license will be prorated depending upon the quarter in which you obtain your license.