Colorado Sales Tax Registration

In Colorado it is called the Colorado Sales Tax License. The Colorado Department of Revenue, Taxation Division issues it.

Who has to register in Colorado, how to apply, what it costs, how long it takes, and what you file once you have it.

Colorado sales tax registration at a glance

What it is called: Colorado Sales Tax License; Full name: Colorado Sales Tax License (retail sales tax license). Number issued: Colorado Account Number (CAN) (8 digits).
Who issues it: Colorado Department of Revenue, Taxation Division; Apply online through MyBizColorado (registration); Revenue Online (filing and renewal). Paper form: Form CR 0100.
State fee: $16; $16 license fee per location for the two-year license period, prorated in six-month steps if bought after June 30, plus a $50 deposit on the first retail location. The deposit is refunded automatically after the business has remitted $50 in state sales tax. A wholesale license is $16 with no deposit; a charitable license is $8.
Processing time: Colorado Account Number the same day; paper license mailed in 2 to 3 weeks; Registering at MyBiz.Colorado.gov gives the Colorado Account Number the same day, and the paper license follows in 2 to 3 weeks after the fees post. A mailed CR 0100 takes 4 to 6 weeks; an in-person application at a service center gets the license during the visit.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since June 1, 2019.
Filing frequency: Monthly, quarterly or annual by average monthly tax collected; Monthly in general. Quarterly if average or estimated monthly state and state-administered local sales tax collected is under $1,100 but more than $50; annual if $50 or less. The Department raises frequency each January 1 when collections grow, but lowers it only on request.
State rate: 2.9%; State-administered city, county and special district taxes are reported on the state return (DR 0100); self-collected home-rule city taxes are reported separately. Rates are listed in publication DR 1002.
Local registration: Required in some places; Yes, in home-rule self-collecting cities. The Department of Revenue does not license or collect for home-rule cities that administer their own sales tax, including Arvada, Aurora, Boulder, Colorado Springs, Denver, Fort Collins, Lakewood, Longmont and Loveland.

How to register in Colorado

Where to apply: Apply online with the Colorado Department of Revenue, Taxation Division. MyBizColorado (registration); Revenue Online (filing and renewal)
Application form: Form CR 0100, Colorado Sales Tax and Withholding Account Application. Form CR 0100 (PDF)
What you need: An FEIN for any entity other than a sole proprietor without one; trade names are registered with the Colorado Secretary of State. Mailed and in-person applications need a valid photo ID.
What the application covers: State sales tax, state-administered local sales taxes and wage withholding (same CR 0100 application).
How long it takes: Registering at MyBiz.Colorado.gov gives the Colorado Account Number the same day, and the paper license follows in 2 to 3 weeks after the fees post. A mailed CR 0100 takes 4 to 6 weeks; an in-person application at a service center gets the license during the visit.
What it costs: $16 license fee per location for the two-year license period, prorated in six-month steps if bought after June 30, plus a $50 deposit on the first retail location. The deposit is refunded automatically after the business has remitted $50 in state sales tax. A wholesale license is $16 with no deposit; a charitable license is $8.
Renewal: Licenses expire December 31 of each odd-numbered year and are renewed for two years at $16 per location. The current period began January 1, 2026 and runs to December 31, 2027. Renew in Revenue Online, by EFT, or on paper form DR 0594.
Local registration: Yes, in home-rule self-collecting cities. The Department of Revenue does not license or collect for home-rule cities that administer their own sales tax, including Arvada, Aurora, Boulder, Colorado Springs, Denver, Fort Collins, Lakewood, Longmont and Loveland. A seller with taxable sales in one of these cities must get that city's sales tax license and file with the city. Many of them accept returns through the state's Sales & Use Tax System (SUTS), but the city license is still separate; the Department's DR 1002 lists contact details for each one.

After you register

How often you file: Monthly, quarterly or annual by average monthly tax collected. Monthly in general. Quarterly if average or estimated monthly state and state-administered local sales tax collected is under $1,100 but more than $50; annual if $50 or less. The Department raises frequency each January 1 when collections grow, but lowers it only on request.
Due date: 20th of the month after the period.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 2.9%. State-administered city, county and special district taxes are reported on the state return (DR 0100); self-collected home-rule city taxes are reported separately. Rates are listed in publication DR 1002. Sourcing: destination. A sale is sourced where the buyer takes possession.
Late returns: Failure to file or pay on time: 10% of the unpaid tax plus 0.5% for each month it stays unpaid, up to 18% in total, plus interest. Failing to file electronically when required costs the greater of $50 or 5% of the tax.

Colorado rules in plain English

In Colorado, you need a Colorado Sales Tax License. The Colorado Department of Revenue issues it. Apply online at MyBiz.Colorado.gov, or on Form CR 0100, the Colorado Sales Tax and Withholding Account Application. Online, you get your Colorado Account Number the same day, and the paper license arrives in 2 to 3 weeks. A mailed form takes 4 to 6 weeks. The license costs $16 per location, plus a one-time $50 deposit. The state refunds the deposit after you have paid $50 in state sales tax. Every license expires on December 31 of odd-numbered years and must be renewed for $16. The current period ends December 31, 2027. Most businesses file monthly. Smaller ones can file quarterly or yearly. Returns are due on the 20th, and you must file even with no sales. The state rate is 2.9%, plus local taxes based on where the buyer receives the goods. The one mistake to avoid: thinking the state license covers every city. Many home-rule cities, including Denver, Aurora and Colorado Springs, collect their own sales tax. If you sell in one, you also need that city's license.

Sources: Colorado Department of Revenue, Taxation Division · MyBizColorado (registration); Revenue Online (filing and renewal) · Form CR 0100 (PDF)

More Colorado facts

All prior Colorado sales tax licenses expired December 31, 2025; renewed licenses run January 1, 2026 to December 31, 2027, at $16 per location. Source
E-filing becomes mandatory in steps: from January 2026 for retailers with prior-year gross sales of $500,000 or more, from January 2027 for $50,000 or more, and for all returns reporting January 2028 or later. Source
The Colorado retail delivery fee rose from $0.28 to $0.31 per qualifying delivery on July 1, 2026. Retailers with $500,000 or less in prior-year Colorado retail sales are exempt. Source
Colorado dropped any transaction count; the remote seller test is $100,000 in retail sales, and all retail sales count, even exempt ones. Source
The $50 deposit is required only once per account; additional locations under the same account number pay only the $16 fee. Source

We register you in Colorado

Answer a few questions about your business. We prepare your Colorado Sales Tax License application, file it with the Department of Revenue, and send you the number. $199 per state. Any state fee is separate.

Start my Colorado registration

Colorado sales tax registration FAQ

Do I need to register for Colorado sales tax?

Any retailer making taxable retail sales in Colorado from a physical location must hold a Colorado sales tax license, with a separate license for each business location. Sellers with no physical presence must register after $100,000 in sales in Colorado (measurement period: previous or current calendar year).

How long does it take to get a Colorado Sales Tax License?

Registering at MyBiz.Colorado.gov gives the Colorado Account Number the same day, and the paper license follows in 2 to 3 weeks after the fees post. A mailed CR 0100 takes 4 to 6 weeks; an in-person application at a service center gets the license during the visit. Source: CR 0100 instructions (11/22/24).

What does a Colorado Sales Tax License cost?

$16 license fee per location for the two-year license period, prorated in six-month steps if bought after June 30, plus a $50 deposit on the first retail location. The deposit is refunded automatically after the business has remitted $50 in state sales tax. A wholesale license is $16 with no deposit; a charitable license is $8. Source: CR 0100 instructions (11/22/24). Our fee to prepare and file the application is $199.

When do I file Colorado sales tax returns?

Filing frequency: monthly, quarterly or annual by average monthly tax collected. Monthly in general. Quarterly if average or estimated monthly state and state-administered local sales tax collected is under $1,100 but more than $50; annual if $50 or less. The Department raises frequency each January 1 when collections grow, but lowers it only on request. Due date: 20th of the month after the period. File a return every period, even with no sales.

Do I need to register in Colorado as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Colorado (measurement period: previous or current calendar year). A marketplace facilitator over the $100,000 threshold collects state and state-administered local tax for its sellers, and a seller that sells only through such a marketplace may be exempt from licensing and filing (https://tax.colorado.gov/sales-tax-guide). Source: C.R.S. 39-26-102(3)(c); Colorado Sales Tax Guide.

Nearby states

This page summarizes Colorado sales tax registration 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 2, 2026.