lower-than-average sales tax, including A retailer maintains no physical location in Colorado. A manufacturer's coupon is issued by the manufacturer and allows the customer a reduction in the sales price of the product upon presentation of the coupon to the retailer. Retailers must file sales tax returns reporting all sales made, whether taxable or exempt, at regular intervals in accordance with prescribed filing schedules. Alternately, a retailer may inspect a physical copy of the purchaser’s license or certificate, issued by the Department or the comparable tax administration agency of another state, to verify that it is current and valid and retain a copy for their records. The total service fee a retailer may retain for any filing period may not exceed $1,000, even if the retailer has multiple business locations or makes sales at different locations in the state. Colorado imposes sales tax on the entire amount charged for rooms and accommodations. The following is a list of statutes, regulations, forms, and guidance pertaining to sales, retail sales, and the sourcing of sales. 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. 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 is not required to obtain a license if the retailer is engaged exclusively in the business of selling commodities that are exempt from all otherwise applicable state and state-administered local sales taxes. See. In general, the tax does not apply to sales of services, except for those services specifically taxed by law. In Colorado, specified services are taxable. If you're an online business, you can connect TaxJar directly to your shopping cart, and instantly calculate sales taxes in every state. The state sales tax rate in Colorado is 2.900%. for information about recordkeeping requirements related to the use of the GIS database or certified electronic address databases. Sales made by a charitable organization are exempt from sales tax if all three of the following conditions are met: See Department publication Sales & Use Tax Topics: Charitable Organizations for additional information regarding sales made by charitable organizations. The sales tax is based on the full purchase price of all tangible personal property included in the sale. See Department publication, 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. One example of how online sales tax rules vary is that some states require you to charge sales tax on shipping charges, while others do not. A retailer will owe penalties if they neglect or refuse to: These penalties are imposed at a rate of 10% of the unpaid tax, plus an additional 0.5% for each month the tax remains unpaid, not to exceed a total of 18%. A retailer is doing business in Colorado if the retailer solicits business and receives orders from Colorado residents by any means whatsoever. 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. The frequency the business must file is determined by how much sales tax is collected. Additional information about license applications and renewals, filing options, forms, and instructions can be found online at Colorado.gov/Tax. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Colorado? In general, leases of tangible personal property are considered retail sales and are subject to Colorado sales tax. Any retailer that is required to collect Colorado sales tax must obtain and maintain a Colorado sales tax license. The sourcing rules described in this section apply to both state and state-administered local sales taxes. The rate of interest accrual depends on the calendar year(s) over which the deficiency continues. 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. A retailer may be required to collect tax even if it has no physical presence in Colorado. See Department publication FYI Sales 86: Sales Tax Exemption on School-Related Items for information about sales made by schools and school organizations. We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. See Department publication. Applicants for a wholesale license must pay a fee $16, prorated depending on the date of issuance. Consequently, the retailer must obtain a Colorado sales tax license and begin collecting sales tax on any retail sale the retailer makes in Colorado no later than October 1st of the current year. This list is not, and is not intended to be, an exhaustive list of authorities that govern the tax treatment of every situation. 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. The retailer may make such request with its license application or by submitting such request to the Department in writing. Since there are less than 90 days remaining in the current year after the retailer’s cumulative sales in Colorado exceeded $100,000, all of the retailer’s sales in the current year will be sourced using the origin sourcing rules. 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 conditions exist. To review the rules in Colorado… Tax also applies to sales of steam when consumed or used by the purchaser and not resold in its original form. 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. A licensed organizer must maintain records regarding all taxes remitted to the organizer. 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 conditions exist. The sales tax is due by the 20th day of the month following the month in which the business assets were sold. The retailer must retain a copy of the completed exemption form. Licenses are non-transferable. Additionally, a discounted rate is allowed if: The discounted and non-discounted, regular interest rates for recent years are listed in the following table. Colorado has a statewide sales tax rate of 2.9%, which has been in place since 1935. Under the old system, Colorado retailers were only required to collect the taxes they had in common with the customer; this could be all applicable sales taxes, some of them, or only the state sales tax. The following is a list of statutes, regulations, forms, and guidance pertaining to the sale of a retail business. You must file a tax return in Colorado if, during the tax year, you were a full-time resident, part-time resident with taxable income during the time you were a resident, or a non-resident of the state with income from a Colorado source. Sales and use taxes are the primary revenue sources for Colorado municipalities, and while none currently have a tax rate higher than 8% there is no limit set by the state government. Please visit colorado.gov/pacific/tax/sales-tax-GIS for additional information about the Department’s GIS. However, sales tax is imposed specifically on intrastate telephone and telegraph services, as well as gas and electric service for commercial consumption. What transactions are generally subject to sales tax in Colorado? that sales tax rates are determined by the location of the buyer when the transaction is completed. Additionally, the organizer must provide a list of the sellers participating in the event to the Department. See Part 1: Retail Sales for guidance in determining whether a sale is made in Colorado. Information about specific exemptions can be found in Colorado Sales/Use Tax Rates (DR 1002) the Supplemental Instructions for Form DR 0100, available online at Colorado.gov/Tax. The rate change list does not contain rates for all locations. 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. Direct pay permits issued by the Department have the words “Direct Pay Permit” in the upper left corner. The seller must collect sales tax for any tangible personal property, other than inventory, transferred to the purchaser as part of the sale. On November 15th of the current year, the retailer’s cumulative retail sales in Colorado for the current year exceed $100,000. Under certain circumstances, motor vehicles and building materials are subject to local use taxes, rather than sales taxes. 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% when combined with the state sales tax). The license will only apply to the event for which it is issued and cannot be used for any other event. See, A retailer who makes sales only through a marketplace may be exempt from sales tax licensing, collection, and filing requirements if the marketplace facilitator collects all applicable state and state-administered local sales taxes on the retailer’s behalf. 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. that levy a sales tax have different rates, rules and laws. All sums of money paid by the purchaser to the retailer as sales taxes are and remain public money and the property of the State of Colorado, or the appropriate local jurisdiction, in the hands of such retailer. Individuals and businesses with specific questions should consult their tax advisors. Sales of gas and electric service for commercial consumption and not for resale are taxable. 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. Most municipalities that collect a sales tax also collect a corresponding use tax. The following is a list of statutes, regulations, forms, and guidance pertaining to sales tax collection. If a retailer neglects or refuses to file a sales tax return for any period for which the retailer has an open sales tax account, the Department will estimate the tax due based upon the best available information. Wholesalers that make no retail sales must file returns on an annual basis to report their gross sales and allowable subtractions. Companies doing business in Colorado need to register with the Colorado Department of Revenue. State-administered local jurisdictions may also allow retailers to retain a service fee from the collected local taxes, although service fee percentages vary by jurisdiction. Phone numbers for the Sales Tax division of the Department of Revenue are as follows: If you would like to learn more about how to manage your Colorado sales taxes, we recommend the following books: This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics. SalesTaxHandbook visitors qualify for a free month by signing up via our partner program here: These rankings show how the Colorado sales tax compares to the other 49 states + DC. Whenever a retailer sells their retail business to another retailer, both the buyer and the seller of the business bear certain obligations and liabilities with respect to the sale of the business. Special event organizers bear various responsibilities in relation to the special event. Whether a retailer is deemed to be doing business in Colorado depends in part on whether the retailer maintains a physical location in Colorado and, if not, on the aggregate total of retail sales the retailer makes into Colorado in the current and previous calendar years. Nothing in this publication modifies or is intended to modify the requirements of Colorado’s statutes and regulations. If the event organizer has obtained a license, the organizer must file a return and remit payment for all sellers that have elected to remit taxes to the organizer. 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 … The retailer must hold such monies in trust for the sole use and benefit of the State of Colorado, or the appropriate local jurisdiction, until remitted to the Department. 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. State sales and use taxes were introduced in 1935 and 1937, respectively. 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. Select the Colorado city from the list of popular cities below to see its current sales tax rate. Specific rules govern the imposition of state-administered local sales taxes on motor vehicles and building materials. In order to be relieved of liability with respect to any particular sale, a retailer must collect, retain, and produce, upon request, documentation sufficient to demonstrate proper use of and reliance on a certified database at the time of the sale. In general, leases of tangible personal property are considered retail sales and are subject to Colorado sales tax. See, obtains tangible personal property from the retailer to sell on the retailer’s behalf; or. ). Associated service charges are subject to tax unless both the service is separable from the sale of the property and the service charge is separately stated from the price of the property sold on the invoice or receipt. Any retailer who sells their retail business to another retailer must collect sales tax from the purchaser on any tangible personal property, other than inventory, transferred to the purchaser as part of the sale. Forms, filing instructions, and electronic filing options are available online at Colorado.gov/Tax. However, many cities in Colorado are known as "home rule" cities, which set and collect their own local sales taxes (see Colorado Form DR1002). A retailer must produce all such books, accounts, invoices, and records upon request from the Department. For sales made on or after January 1, 2020, the service fee is equal to 4% of the state sales tax due for the period, but the total amount a retailer is allowed to retain for any filing period is limited to $1,000. Do you have a comment or correction concerning this page? The Department will issue a notice of deficiency to the retailer based upon this estimate. If a retailer selling their business does not collect and remit the required sales tax due for any tangible personal property, other than inventory, transferred to the purchaser as part of the sale, the retailer purchasing the business assets assumes the liability for the unpaid tax. The retailer who purchases the business may file form DR 0100A. A seller participating in the event may make this election even if the seller has obtained a special event license of their own. Such a place of business may include an office, distribution facility, salesroom, warehouse, storage place, or home office of a Colorado resident employee. A retailer will only qualify for origin sourcing if the retailer’s total retail sales of tangible personal property, commodities, and/or services in Colorado during the previous calendar year were $100,000 or less. Colorado has a 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. 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. Individuals and businesses with specific questions should consult their tax advisors. Any retail sale that is made in Colorado is subject to Colorado taxation. With respect to any tax-exempt sale, the retailer must obtain and retain sufficient information and documentation from the purchaser to verify the eligibility of the sale for exemption. 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. As a result, the retailer is not considered to be doing business in Colorado and is not required to collect sales tax on sales made in Colorado as the current year begins. The changes are creating some confusion among – and more headaches for – retailers. A retail sale is considered to be made in Colorado if it is sourced to Colorado in accordance with Colorado law. The retailer who purchases the business may file form DR 0100A, Retail Sales Tax Return for Occasional Sales, to remit the sales tax due for the tangible personal property acquired as part of the sale. The following is a list of statutes, regulations, forms, and guidance pertaining to taxable sales. Certain purchases, including rental cars and lodging rentals, are also subject to special sales taxes as high as 11.25% in some localities. You can lookup Colorado city and county sales tax rates here. Colorado imposes a sales tax on retail sales of tangible personal property, prepared food and drink, and certain services, as well as the furnishing of rooms and accommodations. Any seller participating in a special event must file a return and remit payment of sales taxes for the event, unless the seller has remitted the taxes to the event organizer who has obtained a license as described above. Taxable telephone services include mobile telecommunications services if the service is provided to a customer whose place of primary use is within Colorado, private line services, and Voice over Internet Protocol (VoIP). However, the sales tax exemptions allowed by the state and state-administered local jurisdictions are not entirely identical. Generally, a retail sale is sourced to the location where the purchaser takes possession of the purchased property (“destination sourcing”). The tax due constitutes a part of the price or charge and, until paid by the purchaser to the retailer, is a debt from the purchaser to the retailer that is legally recoverable in the same manner as other debts. If the purchased property or taxable service is delivered to the purchaser at a location in Colorado, the retailer must collect all state and state-administered local sales taxes applicable to the point of delivery. If the written agreement to sell the business is a lump sum transaction that does not separately state the purchase price for the tangible personal property included in the sale, the sales tax is based on the book value set up by the purchaser for income tax depreciation purposes or, if no such value is established, the fair market value. The retailer’s return must properly account not only for all state sales tax, but also for all sales tax collected and due for each applicable state-administered local jurisdiction. See. Because the retailer is reimbursed by the manufacturer for the amount of the reduction, sales tax applies to the full selling price before the deduction for the manufacturer's coupon. The following sections discuss how the purchase price is determined in order to calculate the tax on sales of tangible personal property. Any tax a retailer fails to pay by the applicable due date is subject to penalties and interest. 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. Retailers who fail to collect the required tax are nonetheless liable for the full amount of tax due on all sales, except for any sale that is tax-exempt. If a retailer overpays any tax due, the retailer may either claim a credit on a subsequent return or request a refund for the overpayment. Retail Sales Tax Return for Occasional Sales, Retail Sales Tax Return for Occasional Sales (DR 0100A), Americans with Disabilities Act (ADA) Accommodations. The following is a list of statutes, regulations, forms, and guidance pertaining to sales tax filing and remittance. In general, the Department may issue such notice no later than three years after the return was filed or three years after the return was due, whichever is later. 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. The Colorado Department of Revenue administers and collects sales taxes imposed by many cities, most counties, and a number of special districts. They must collect and remit all state and state-administered local sales taxes applicable to the point of sale for each taxable transaction. An associated service charge is separately stated if it appears as a distinct line item on a written sales contract, retailer’s invoice, or other written document issued in connection with the sale, apart from the price of the property sold. Sales Tax Exemptions Certain products and services are exempt form Colorado state sales tax. Sales Tax Nexus in Colorado Colorado defines tax nexus as any activity that is connected to the "selling, leading, or delivering" of tangible personal property to the end-consumer for use, storage, or consumption within the borders of the state. 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. funds and not from the funds of any other party, If the purchaser is claiming exemption as a retailer, wholesaler, or tax-exempt organization, or as a contractor purchasing building materials for a tax-exempt construction project, the retailer must verify that the purchaser’s sales tax license or exemption certificate is current and valid at the time of the sale and can do so online at, Retailers bear the burden of proof for the proper exemption of any sale upon which the retailer did not collect sales tax. 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