Colo. Code Regs. 39-26-103
Current through Register Vol. 47, No. 24, December 25, 2024
Rule 39-26-103 - Sales Tax LicensingBasis and Purpose. The statutory bases for this rule are sections 39-21-112(1), 39-26-102, 39-26-103, 39-26-105, 39-26-106, and 39-26-122, C.R.S. The purpose of this rule is to clarify when a retailer shall obtain a sales tax license.
(1)General Rule. Every person who meets the definition of a "retailer" under section 39-26-102(8), C.R.S., shall obtain a Colorado sales tax license prior to making any retail sales in Colorado.(2) A retailer who is required to obtain a Colorado sales tax license, but fails or refuses to do so, is not relieved of liability for any applicable state and state-administered local sales taxes for any sale made in Colorado.(3)Economic Nexus.(a) A person doing business in this state under section 39-26-102(3)(c)(I)(A), C.R.S., shall obtain a license on or before January 1 even if such person's sales first exceed one hundred thousand dollars fewer than ninety days prior to January 1.(b) A person doing business in this state under section 39-26-102(3)(c)(I)(B), C.R.S., shall obtain a license on or before the first day of the month following the ninetieth day after the retailer's aggregate retail sales in Colorado for that calendar year exceed one hundred thousand dollars.(4) Nothing in this rule shall prohibit a person who is making sales in Colorado, but whose business activities do not meet the definition of doing business in this state under section 39-26-102(3), C.R.S., from voluntarily obtaining a sales tax license and collecting all applicable state and state-administered local sales taxes in accordance with Colorado law. A person who maintains a Colorado sales tax license, but whose business activities do not meet the definition of doing business in this state under section 39-26-102(3), C.R.S., is responsible and liable for collecting all applicable state and state-administered sales taxes on all sales subject to tax in Colorado.37 CR 18, September 25, 2014, effective 10/15/201438 CR 02, January 25, 2015, effective 2/14/201539 CR 10, May 25, 2016, effective 6/14/201640 CR 12, June 25, 2017, effective 7/15/201740 CR 23, December 10, 2017, effective 1/1/201841 CR 13, July 10, 2018, effective 7/30/201841 CR 14, July 25, 2018, effective 8/14/201842 CR 02, January 25, 2019, effective 12/18/2018, expires 4/17/2019.42 CR 02, January 25, 2019, effective 12/18/201842 CR 06, March 25, 2019, effective 4/14/201943 CR 04, February 25, 2020, effective 3/16/202043 CR 17, September 10, 2020, effective 9/30/202044 CR 01, January 10, 2021, effective 1/30/202144 CR 07, April 10, 2021, effective 4/30/202144 CR 08, April 25, 2021, effective 5/15/202145 CR 04, February 25, 2022, effective 3/17/202245 CR 23, December 10, 2022, effective 12/30/202246 CR 08, April 25, 2023, effective 5/15/2023