Colorado sales tax license: who needs one, what it costs and how to renew

Updated 2026-10-01

If you sell things in Colorado, you will probably need a state sales tax license. This guide covers who needs one, what it costs, how long it lasts and how to renew. It is general information, not tax advice. Requirements and fees change, so confirm everything on the Colorado Department of Revenue's pages linked below before you act.

What the license is

The state's application page explains that the Colorado sales tax license is for state and state-administered sales and use taxes. People sometimes call it business registration, but it is an application for a Colorado sales tax account or license. Most license types are valid for two years and expire at the end of each odd-numbered year.

It is not a general business license. Colorado does not have one statewide license for every business, and cities may have their own requirements.

Who needs one

The Department's sales tax guide says that in general, any retailer making sales in Colorado is required to collect the applicable state and state-administered local sales taxes, and that a retailer required to collect must obtain and maintain a license. It adds that a retailer may be required to collect tax even if it has no physical presence in Colorado.

What about services?

The application page says that in Colorado services are not subject to sales tax, and in general tangible personal property is. The sales tax guide qualifies this: the tax does not apply to sales of services in general, except services specifically taxed by law, and a bundled sale of goods and services may be taxable.

So a contractor who sells only labor may not need a license, while one who sells materials may. A realtor who only earns commissions is in a different position from a shop that sells products. If you are not sure which side you are on, ask the Department rather than guess.

What it costs

The fee for a new license depends on when you apply. These figures are from the Department's standard retail license page, read October 1, 2026:

The fee is lower the closer you are to the end of the license period, because the license runs to the end of the odd-numbered year.

The $50 deposit

The same page says a $50 deposit must be sent with the application. Its example is a new account and a license for one physical location, which totals $66. The deposit is refunded automatically after the business has collected and paid $50 in state sales taxes.

How to apply

For one location, the Department says to use MyBizColorado or the Sales Tax / Wage Withholding Account Application (CR 0100). For two or more locations, use CR 0100. Each physical location needs its own license.

Have your legal business name, the business address, your ownership details and a contact email ready before you start. Account management and renewals happen through Revenue Online.

How to renew

The Department's renewal page says all prior active licenses expired on December 31, 2025, and renewed licenses are valid for a two-year period that began on January 1, 2026. Each physical location must have its own license and pay a $16 renewal fee.

You can renew through Revenue Online, by EFT, or with paper form DR 0594. The page warns: "Simply making a payment will not renew the license." Because licenses expire at the end of each odd-numbered year, the next renewal comes at the end of 2027, so watch the Department's notices as that date approaches. That timing is our reading of the rule, so confirm it on the renewal page.

Logging in to Revenue Online also lets you see the rates for your own locations under View Sales Rates and Taxes. If you cannot find your Colorado Account Number, the Department explains how to look it up.

Cities that collect their own sales tax

The state license covers only state and state-collected jurisdictions. The application page says that if you are in a home-rule city, you should contact that city for its license requirements. The Department's local government page explains that cities with a home-rule charter that elect to administer their own local sales and use taxes are called "self-collected," and these cities must be contacted directly. It says all Colorado counties that impose a sales tax are state-collected, except Denver County and Broomfield County. A list of home-rule cities and contact details is in DR 1002, which is updated every January 1 and July 1.

We have not checked each city's status for you, so look yours up in DR 1002 or ask the city. Our local guides link the official city sources:

• Denver
• Colorado Springs
• Fort Collins
• Thornton
• Arvada
• Westminster
• Loveland
• Broomfield
• Littleton
• Breckenridge

Which email to register with

The Department gives no guidance on this, so this part is our advice, not a rule. The state will write to this address about renewals, notices and your account. Use an address you will keep checking for years, and one that is not tied to a person who might leave, a school, or a job. A dedicated business address kept separate from your personal inbox makes it harder to miss a notice among everyday mail.

Ours is one option: a mailbox at [email protected] from Colorado Internet Domains, which works in any mail app over IMAP and SMTP and in webmail. You rent the address and do not own the domain, so if you would rather have an address you fully control, buy your own domain. Either way, pick it once and keep it. If it changes, update it in Revenue Online right away.

A short checklist

1. Work out whether you sell taxable goods or only services.
2. If you need a license, apply through MyBizColorado or CR 0100, with the $50 deposit.
3. Check DR 1002 or your city for local licensing and city sales tax.
4. Put the renewal date in your calendar, and remember that payment alone does not renew it.
5. Keep your contact email current.

This is a starting point. For anything specific to your business, talk to the Department of Revenue or a tax professional.