Colorado Resale Certificate
Rules, Form & Expiration

Accepted form: Form DR 5002 (Declaration of Wholesale or Entity Sales Tax Exemption) or any certificate with the required elements. Agency: Colorado Department of Revenue, Taxation Division.

What a Colorado resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Colorado resale certificate rules

Certificate form: Form DR 5002; The Colorado Department of Revenue, Taxation Division publishes Form DR 5002, the Declaration of Wholesale or Entity Sales Tax Exemption, but any certificate with the required elements is accepted. Our generator fills in the Colorado form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Colorado account number; Format: 8 digits (enter the 8-digit account number, not the 12-digit location ID). It appears on the buyer's Colorado Sales Tax License (retail) or Colorado Wholesale License.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Colorado should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; DR 5002 has no fixed expiry and can cover repeated purchases, but the seller must confirm that the buyer's license is current and valid at the time of each sale and record its expiration date. Colorado sales tax and wholesale licenses expire on December 31 of odd-numbered years and must be renewed.

Colorado rules in plain English

In Colorado, the Colorado Department of Revenue's form is DR 5002, the Declaration of Wholesale or Entity Sales Tax Exemption. Suppliers may also accept the Multistate Tax Commission's Uniform Sales & Use Tax Resale Certificate. On DR 5002, enter your business's legal name and address. Then enter your sales tax license number, the issuing state and the expiration date. For a Colorado license, use the 8-digit account number, not the 12-digit location ID. A license from another state is acceptable. Mark 'Purchase for Resale' and describe your ordinary course of business and what you sell. You, or a person authorized to act for your business, must sign. One form can cover repeated purchases from the same supplier. Your supplier must check that your license is current at each sale, and Colorado licenses expire on December 31 of odd-numbered years. If you have no state-issued license, you cannot use the MTC certificate in Colorado; use DR 5002 or get a Colorado wholesale license. Some home-rule cities collect their own tax and may not accept these forms. If a purchase does not qualify, you owe the tax plus interest and penalties.

Sources: Colorado resale certificate guidance · Form DR 5002 · Verify a buyer's number

More Colorado facts

GIL 26-001 (July 2026): a wholesaler with no state-issued sales tax license or exemption certificate may not use the MTC Uniform Resale Certificate to claim the wholesale exemption. It may apply for a Colorado wholesale license, or complete DR 5002 instead. Source
GIL 26-002 (July 2026): wholesale sales are exempt from Colorado sales tax regardless of the purchaser's location, the shipping terms, and whether the goods are exported. Source
The purchase-for-resale exemption covers items resold in an unaltered or unused state in the ordinary course of business; a buyer that uses or consumes the item cannot claim it. Ingredients and component parts sold to manufacturers are also treated as wholesale sales. Source
Colorado collects the state tax and the taxes of certain cities, counties and special districts. Self-collecting home-rule cities may not accept the MTC form, and sellers should contact those cities directly. Colorado does not allow the MTC certificate to claim resale of a taxable service. Source
Colorado sales tax licenses and wholesale licenses expire on December 31 of odd-numbered years. A business operating exclusively as a wholesaler may apply for a wholesale license. Source

What a Colorado resale certificate must include

The buyer's legal name, business address, and Colorado account number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All purchases of tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Colorado certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Colorado resale certificates

Enter your business once, add each vendor, and download a signed Colorado certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Colorado resale certificate FAQ

What form do I use for a Colorado resale certificate?

The Colorado Department of Revenue, Taxation Division publishes Form DR 5002, the Declaration of Wholesale or Entity Sales Tax Exemption, but Colorado does not require it. Any certificate with the required elements is accepted. Our generator fills in the Colorado form for you. You get a signed PDF with your business, permit, and purchase details.

Does Colorado accept the MTC uniform resale certificate?

Yes. Colorado accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Colorado?

Yes, with conditions. The seller must still verify that the license is current and valid at the time of sale and keep a copy.

Can I give a vendor one blanket resale certificate in Colorado?

Yes. A blanket certificate in Colorado covers every qualifying purchase from that vendor going forward, typically described as "All purchases of tangible personal property for resale".

How long is a Colorado resale certificate valid?

DR 5002 has no fixed expiry and can cover repeated purchases, but the seller must confirm that the buyer's license is current and valid at the time of each sale and record its expiration date. Colorado sales tax and wholesale licenses expire on December 31 of odd-numbered years and must be renewed.

What happens if I misuse a Colorado resale certificate?

The purchaser remains directly liable for reporting and paying the sales or use tax, plus interest and any applicable penalties, on any purchase that does not qualify for the exemption or is used in a way that does not qualify. The purchaser certifies that its purchases qualify. A specific statutory penalty amount for misuse was not confirmed.

When can a Colorado seller rely on a resale certificate?

A seller generally has the burden of proving a sale was properly exempt. To document a wholesale sale, the seller must get and keep enough information to verify eligibility (DR 5002, the MTC certificate, or another format), verify the buyer's license is current (online in Revenue Online via 'Verify a License or Certificate', or by inspecting and copying the license), and consider whether the goods would reasonably be used for the exempt purpose. If a doubt about eligibility cannot be resolved, the seller should collect the tax.

How do I verify a Colorado resale certificate?

Check the buyer's Colorado account number with the online lookup from the Colorado Department of Revenue, Taxation Division, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Colorado resale certificate rules for general information and is not tax advice. Confirm current requirements with the Colorado Department of Revenue, Taxation Division or your tax adviser. State rules last checked October 1, 2026.

Colorado Resale Certificate Rules, Form & Expiration