All current Colorado sales tax licenses expire December 31, 2021.  Renew online for the fastest service.  A sales tax license is required for collecting and remitting sales tax the Colorado Department of Revenue collects for the State and for the state-collected or “Statutory” local municipalities and special districts.  A renewed license is valid for two years beginning January 1, 2022.  Each physical location requires a separate license. Nonphysical location Branch or “site” IDs are required for filing returns for sales made elsewhere in the State.

Be advised that The Colorado State sales tax license is not a use tax license.  Line 10 Tax on Inventory Usage on the DR 0100 Sales Tax Return was removed in 2020.  Use tax must be filed separately on a DR 0252. Unfortunately, the DOR still does not include business’ at least annual use tax return filing under the business’ Revenue Online account.   Do not login and expect to see your use tax account information. File online through the DOR’s Revenue Online site without logging in.

NOTE: Self-collecting Home-rule cities and towns administer their own sales and use tax and require their own licensing.