Colorado Sales Tax Guide for eCommerce Businesses
Colorado Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
Colorado's Sales Tax Authority
State Phone Information
303-238-7378
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Colorado
2.9% to 11.2%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Colorado?
If you have nexus in Colorado you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Colorado charge sales tax on shipping?
Yes
Do you have physical nexus in Colorado?
A seller has physical nexus in Colorado if they have any of the following:
An office, distributing house, sales room or house, warehouse, or other place of business
Independent contractors or other representatives in the state soliciting business
Do you have economic nexus in Colorado?
Colorado's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
Colorado's effective date for sales tax is December 1, 2018. There is a grace period, extending the time to May 31, 2019. The grace period applies if the seller has not registered as of Dcember 1, 2018, subject to notice and reporting.
What types of sales are included in Colorado's Economic Nexus Sales Threshold?
Retail sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does Colorado treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold.
Wholesale sales are not included.
Does Colorado have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Colorado sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Colorado Department of Revenue website to file online
Mail - Use form DR-0100 to file by mail
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