Specific rules govern the imposition of state-administered local sales taxes on motor vehicles and building materials. Tangible personal property subject to sales tax includes all goods, wares, merchandise, products and commodities, and all tangible or corporeal things and substances that are dealt in and capable of being possessed and exchanged. The following is a list of statutes, regulations, forms, and guidance pertaining to Colorado sales tax licensing requirements. If there is disagreement between the retailer and the purchaser about whether or not a sale is exempt, the retailer must collect the tax and the purchaser is obligated to pay it. For any purchaser claiming exemption as a retailer, wholesaler, or tax-exempt organization, the retailer must verify that the purchaser’s sales tax license or exemption certificate is current and valid at the time of the sale. Additional information about license applications and renewals, filing options, forms, and instructions can be found online at, transfers or agrees to transfer a full or partial interest in any taxable property to any other person; or. The Department recommends that retailers verify the validity of such purchasers’ licenses or certificates online at. See. They must also file returns and remit collected taxes at regular intervals, generally on a monthly basis. If a purchaser asserts that the sale qualified for exemption and the tax was collected by the retailer in error, the retailer may claim a refund or credit on behalf of the purchaser, but is not required to do so. A store coupon is issued by the retailer for a reduction in the sales price when the coupon is presented to the retailer by the customer. However, a lease for a term of 36 months or less is tax-exempt if the lessor has paid Colorado sales or use tax on the acquisition of the leased property. If a retailer is engaged in a seasonal business (a business that the retailer does not operate in Colorado during certain months of the year), the retailer may request permission to file returns and remit tax only for the months of the year that the business operates. The purchaser must ensure that seller has satisfied all sales tax liabilities of the business and assumes the liability for any unpaid sales taxes. Charge the tax rate of the buyer’s address, as that’s the destination of your product or service. The retailer must disclose the sales tax as a separate and distinct item. However, in the case of a mixed transaction, that involves a bundled sale of both tangible personal property and service (whether or not such service is specifically taxed), the entire purchase price may be taxable unless certain … The amount of tax must be separately stated as a dollar amount. If the retailer’s retail sales in Colorado in the previous year were less than $100,000, then the retailer must begin collecting sales tax if its retail sales into Colorado during the current calendar year exceed $100,000. In general, the tax does not apply to sales of services, except for those services specifically taxed by law. Special event organizers bear various responsibilities in relation to the special event. Wholesale licenses expire on December 31st of odd-numbered years (e.g. If a retailer ceases to maintain any place of business in Colorado, the retailer may no longer be doing business in Colorado, depending on its other activities within Colorado, as described below in, Retailers with no physical location in Colorado. Individuals and businesses with specific questions should consult their tax advisors. Special event organizers bear various responsibilities in relation to the special event. Colorado does not impose sales tax on sales of gas, electricity, or steam for use in any of the following activities: For additional information regarding sales tax on gas and electric service, see: Sales tax applies to all intrastate telephone and telegraph service. The purchaser may request a refund from the Department of the tax paid using the applicable Department form. Since the retailer’s sales in Colorado in the current year exceed $100,000, the retailer will be required to maintain a sales tax license and collect sales tax on all sales made in Colorado in the following year. See Department publication Sales & Use Tax Topics: Leases for additional information regarding the tax treatment of leases. However, if intangible personal property is included with tangible personal property in a mixed transaction, the entire purchase price of the transaction may be subject to sales tax. Additional information regarding licensing and filing requirements for mobile vendors can be found online at Colorado.gov/Tax. The 0.62% road repair, maintenance, and improvements tax will expire five years from the date of implementation and will apply to all transactions that are currently taxable under the City Sale sand Use Tax Code. Individuals and businesses with specific questions should consult their tax advisors. Total from Vine 13 of SctBiuIe A RTD\CD and enter the result in each State law prescribes the period of time allowed for a retailer to claim a refund or credit and for the Department to issue an assessment. The sales tax is due by the 20th day of the month following the month in which the business assets were sold. Nothing in this publication modifies or is intended to modify the requirements of Colorado’s statutes and regulations. A retailer will be relieved of liability for a failure to collect the correct tax only if such failure resulted solely from an error or omission in the GIS database or a certified database. The list of sales and use tax rate changes that will go into effect on January 1, 2021 is now available. Colorado imposes a sales tax on retail sales of tangible personal property except when such sales qualify for an exemption specifically authorized by law. Under certain circumstances, motor vehicles and building materials are subject to local use taxes, rather than sales taxes. An associated service is separable from the sale of the property if the service is performed after the taxable property is offered for sale and the purchaser has the option not to purchase the associated service. Any such adjustment will be made effective January 1. See the Colorado Sales Tax Guide for additional information. Retailers bear the burden of proof for the proper exemption of any sale upon which the retailer did not collect sales tax. Gross sales of goods md services for this site,'location only 2. See Part 5: Sales Tax Licensing and Part 6: Sales Tax Collection for additional information about licensing and collection requirements. Any state or local government department, agency, or institution that makes retail sales in Colorado is a retailer subject to sales tax licensing and collection requirements. 2019, 2021, 2023), unless revoked sooner by the Department. Failure to remit such taxes to the Department is punishable as provided by law. State-administered local sales taxes are reported and remitted on the same form and at the same time as state sales taxes. The Colorado Department of Revenue administers and collects sales taxes imposed by many cities, most counties, and a number of special districts. ... We’ve put together an Colorado Sales Tax Quick Reference Guide that puts the important information you need to know at your fingertips. They must collect and remit all state and state-administered local sales taxes applicable to the point of sale for each taxable transaction. The seller must collect sales tax for any tangible personal property, other than inventory, transferred to the purchaser as part of the sale. The following is a list of statutes, regulations, forms, and guidance pertaining to refund claims and assessments. Retailers required to collect Colorado sales tax are also required to collect any applicable state-administered local sales taxes on any sales made at the retailer’s location in Colorado, as well as on any sales delivered in Colorado. The following is a list of statutes, regulations, forms, and guidance relevant in evaluating a retailer’s obligation to collect Colorado sales tax. In lieu of verifying a purchaser’s license or certificate through the Department’s online verification system, the seller may inspect a physical copy of the license or certificate for completeness and to ensure that the license or certificate has not expired. The following examples demonstrate the application of the small retailer exception for retailers who maintain no physical location in Colorado. Visit the How to Look Up Sales & Use Tax Rates web page for more sales and use tax rate information. If the property or service is delivered to the purchaser at a location other than seller’s business location, the sale is sourced to the location the purchaser receives the purchased property or first uses the purchased service. Sales of ingredients or component parts to manufacturers for incorporation into a product for sale to an end user or consumer are also regarded as wholesale sales. Instead, any applicable city and county use taxes are generally paid directly to the city or county with the application for either motor vehicle titling or construction permitting. Solicitation may be done by: Any retailer who does not maintain a physical location in Colorado is exempted from state sales tax licensing and collection requirements if the retail sales of tangible personal property, commodities, and/or services made annually by the retailer into Colorado in both the current and previous calendar years are less than $100,000. Retailers may claim either a refund or credit for an overpayment of tax made with a previously filed return and the Department may assess any additional tax due, but not previously reported and paid. SOFTWARE. The rate of interest accrual depends on the calendar year(s) over which the deficiency continues. See Department publication, A temporary exception from destination sourcing is allowed for retailers whose retail sales fall below the small retailer threshold described below. A retailer must produce all such books, accounts, invoices, and records upon request from the Department. With certain exceptions discussed below, the taxable purchase price includes any service charges associated with the sale of tangible personal property, such as charges for installation or delivery. The Supplemental Instructions for Form DR 0100 and Department publication Colorado Sales/Use Tax Rates (DR 1002), both available online at Colorado.gov/Tax, provide detailed information about state-administered local sales tax exemptions. Additionally, every retailer must keep and preserve for a period of three years all invoices of goods and merchandise purchased for resale. If the retailer’s average or estimated monthly sales tax collection is $15 or less, the Department may grant the retailer permission to file on an annual basis. Sales tax collection and filing However, sales of the following services are specifically taxable under Colorado law: Additionally, sales tax applies to prepared food and drink sold by restaurants, bars, and other similar establishments. Additionally, a discounted rate is allowed if: The discounted and non-discounted, regular interest rates for recent years are listed in the following table. The deduction is allowed to be retained by the business to provide assistance from business disruptions due to COVID-19 pandemic. 2019, 2021, 2023), unless revoked sooner by the Department. Forms, filing instructions, and electronic filing options are available online at, Regardless of the retailer’s filing frequency (monthly, quarterly, or annually), the retailer must file its sales tax return and remit all applicable tax by the 20, If the retailer is delinquent in remitting the tax due, the retailer is not allowed to deduct and retain any service fee. The combined tax rate is the total sales tax of the jurisdiction for the address you submitted. A marketplace facilitator may be exempt from these requirements if sales made through the marketplace fall below certain thresholds. Mobile food vendors making food sales in Colorado from pushcarts, motor vehicles, or other mobile facilities are retailers, subject to sales tax licensing, collection, and filing requirements. See Part 9: Recordkeeping Requirements for information about recordkeeping requirements related to the use of the GIS database or certified electronic address databases. While retailers will not collect tax on exempt sales, they must maintain appropriate records and report exempt sales on the applicable lines of the Colorado Retail Sales Tax Return (DR 0100) and associated Schedule A and Schedule B. Additional information regarding licensing and filing requirements for mobile vendors can be found online at, Anyone making sales at a flea market or farmers market in Colorado is a retailer and is subject to sales tax licensing, collection, and filing requirements with respect to each market at which they make sales. Otherwise, the charge for the maintenance agreement or warranty is included in the taxable purchase price. Anyone making sales at a flea market or farmers market in Colorado is a retailer and is subject to sales tax licensing, collection, and filing requirements with respect to each market at which they make sales. Licensing requirements apply not only to traditional retailers, but also to charitable organizations (with certain exceptions) and individuals making regular sales out of their homes. However, the Department does not administer and collect sales taxes imposed by certain home-rule cities, which instead administer their own sales taxes. Since XYZ does not have a Denver outlet, it collects 4.31% retailer’s use tax on the purchase price and reports the tax on its Denver sales tax … The Colorado use tax should be paid for items bought tax-free over the internet, bought while traveling, or transported into Colorado from a state with a lower sales tax rate. Retailers must display the license in a conspicuous place at their business locations. The list must include the names, addresses, and special sales event license number, if any, of each seller participating in the event. A temporary exception from destination sourcing is permitted for small retailers whose sales fall below certain thresholds (“origin sourcing”). This Part 10 provides information regarding refund claims, assessments, and the period of time allowed by law for both. Any business operating exclusively as a wholesaler may apply to the Department for a license to engage in the business of selling at wholesale. A description of the taxpayer's activities and the date the activities began; 2. A retailer is required to obtain a sales tax license and collect sales tax on any retail sale of tangible personal property or taxable service made in Colorado if the retailer is “doing business in Colorado,” as defined below. The seller’s or organizer’s return and payment must be filed and remitted by the 20th day of the month following the month in which the special event began. See Department publication Colorado Sales/Use Tax Rates (DR 1002) for service fee percentages for state-administered local sales taxes. City and County of Denver, Colorado. Cities, counties, and special districts in Colorado can also impose tax on sales made within their boundaries. Municipal governments in Colorado are also allowed to collect a local-option sales tax that ranges from 0% to 8.3% across the state, with an average local tax of 3.323% (for a total of 6.223% … Interstate telephone and telegraph services are not subject to Colorado sales tax. The sale of construction and building materials are exempt from state-administered city or county sales tax if both of the following conditions are met: See Department publication FYI Sales 6: Contractors and Retailer-Contractors for additional information. If the retailer issues the buyer a receipt, invoice, or other document setting forth the purchase price, the retailer must separately state the tax on such document. However, sales tax is imposed specifically on intrastate telephone and telegraph services, as well as gas and electric service for commercial consumption. A retailer is required to remit all state and state-administered local sales tax via electronic funds transfer (EFT) if the retailer’s annual state sales tax liability for the prior calendar year exceeded $75,000. Charitable organizations that make retail sales are subject to the same licensing requirements of other retailers unless all of the organization’s sales are exempt from taxation. Instead, any applicable city and county use taxes are generally paid directly to the city or county with the application for either motor vehicle titling or construction permitting. A retailer submitting a refund claim bears the burden of proving the appropriate exemption of any sales that are the subject of the claim. Below is an alphabetized list of sales tax guides: SALES TAX. If the purchaser requests delivery of the property or service to another person, as a bona fide gift from the purchaser, the sale is sourced to the location that person takes possession of the purchased property or first uses the purchased service. During the previous calendar year, a retailer’s retail sales in Colorado exceeded $100,000. Forms, filing instructions, and electronic filing options are available online at Colorado.gov/Tax. The following is a list of statutes, regulations, forms, and guidance pertaining to the calculation of tax on sales of tangible personal property. The records must include, for each participating seller that has remitted taxes to the organizer: Any retailer who makes sales as a participant in a special event and also maintains a regular business location cannot simply include their special event sales in their sales tax return for their regular business location. A retailer must also retain copies of any of the following forms the retailer has accepted from an out-of-state purchaser: Standard Colorado Affidavit of Exempt Sale (DR 5002), Sales Tax Exemption Certificate (DR 0563), or Multistate Tax Commission Uniform Sales & Use Tax Exemption/Resale Certificate. See Part 3: Calculation of Tax and Part 4: Retailers Who Must Collect for additional information about service enterprises. We are proud to serve the great people of Colorado as efficiently and safely as possible. Individuals and businesses with specific questions should consult their tax advisors. During the previous calendar year, a retailer’s retail sales in Colorado were less than $100,000. See. The City and County of Denver: General Tax Information Booklet is intended to provide general tax information for anyone conducting business in the City and County of Denver. Sales tax licensing and collection requirements apply not only to for-profit businesses, but also to charitable organizations and state and local governmental entities that make retail sales of tangible personal property or taxable services. All retail sales are considered for the purpose of the $100,000 threshold, regardless of whether those sales would be subject to Colorado tax. This list is not, and is not intended to be, an exhaustive list of authorities that govern the tax treatment of every situation. See Department publication FYI Sales 86: Sales Tax Exemption on School-Related Items for information about sales made by schools and school organizations. Regardless of the retailer’s filing frequency (monthly, quarterly, or annually), the retailer must file its sales tax return and remit all applicable tax by the 20th day of the month following the close of the tax period. It’s free to download and print so get your copy today. If some part of real property is severed and removed, it once again becomes tangible personal property and may be subject to sales tax if sold. For others, reported on Schedule B, each local jurisdiction may generally choose whether to adopt the exemption. If a retailer does not file a required return, there is no limit on the time for the Department to estimate the tax due and issue a notice of the estimated tax due to the retailer. See Part 1: Retail Sales for rules for determining the location of a sale. However, Colorado is also one of 38 states that also allows for and collects local sales taxes at the city, county, and special district level. In general, a retailer is doing business in Colorado if the retailer sells, leases, or delivers tangible personal property or taxable services in Colorado or engages in any activity in Colorado in connection with the selling, leasing, or delivering of tangible personal property or taxable services for use, storage, distribution, or consumption in Colorado. See Department publication. The tax applies to any charge paid for the use, possession, or the right to use or possess any room in a hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, or mobile home and to any space in any camp ground, auto camp, or trailer court and park, under any concession, permit, right of access, license to use, or other agreement, or otherwise. the funds raised through the sales are retained by the organization to be used in the course of the organization's charitable service; the net proceeds from the charitable organization’s otherwise taxable sales in the preceding calendar year were less than $45,000; and. Visit the COVID-19 Sales Tax Relief web page for more information and filing instructions. See. See Claim for Refund (form DR 0137) and the associated instructions for information about the documentation required with refund claims. Individuals and businesses with specific questions should consult their tax advisors. Retailers are required to remit, with the filing of each return, all tax reported on such return, minus any service fee allowed to the retailer. Retailers are required to keep and preserve any books, accounts, and records as may be necessary to determine the correct amount of tax for a minimum of three years. Additionally, otherwise nontaxable services may be subject to sales tax if they are provided as part of a transaction involving the sale of tangible personal property. MULTIPLE PERMANENT BUSINESS LOCATIONS The taxability of maintenance agreements and warranties sold along with tangible personal property is generally determined under the same rules as other associated service charges. Well, speaking of Colorado, the general sales tax is 2.9%. If a retailer properly uses the GIS database, a third-party database this is verified to use the most recent information provided by the GIS database, or a certified electronic address database to determine the local jurisdictions to which tax is owed for a given sale, the retailer will not be held liable for any local sales tax the retailer failed to properly collect solely as a result of an error or omission in the database. Licenses expire on December 31st of odd-numbered years (e.g. See the Colorado Sales Tax Guide for additional information. If a retailer neglects or refuses to file a return, the Department may estimate the tax due, based upon the information that may be available. If a retailer regularly employs accounting methods involving reporting periods other than calendar months (such as thirteen four-week periods over the course of the year), the retailer may request permission to file returns and remit tax on a filing schedule consistent with such accounting methods. Department publication Colorado Sales/Use Tax Rates (DR 1002) provides detailed information about local sales taxes and exemptions. It may reduce the potential requirement to visit 70 separate jurisdictions’ websites to file sales tax returns in the State, to just one single website. Colorado state sales tax is imposed at a rate of 2.9%. This list is not, and is not intended to be, an exhaustive list of authorities that govern the tax treatment of every situation. See Department publication, Retailers with physical locations in Colorado, A retailer who maintains a place of business in Colorado is subject to all Colorado sales tax licensing and collection requirements for as long as the retailer maintains that place of business. During the previous calendar year, the retailer’s retail sales in Colorado were less than $100,000. A service charge that is overstated or intended to shift cost and avoid the proper taxation of the property sold is not excluded from the purchase price, even if the service charge is both separable and separately stated. See, Specific rules govern the imposition of state-administered local sales taxes on motor vehicles and building materials. In general, the tax does not apply to sales of services, except for those services specifically taxed by law. If a retailer ceases to maintain any place of business in Colorado, the retailer may no longer be doing business in Colorado, depending on its other activities within Colorado, as described below in Retailers with no physical location in Colorado. Colorado and makes retail sales of appliances which are delivered into Denver. Wholesale sales are not subject to sales tax. 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