Sales and Lodging Taxes

If you are considering opening a business in Colorado the For Your Information Guide provides general information about trade name registrations, sales tax licenses, and employee hiring.

If you own a house or condominium and have rented that property to someone for less than 30 days then you owe sales tax. There may be other tax liabilities, such as a county lodging tax or a local marketing district tax. Visit the Colorado Division of Taxation for additional information.

As noted in the FYI Sales 11 publication, in order to collect sales tax, you must have a Colorado Sales Tax License. Upon submission of your application for your sales tax license a one-time $50 state sales tax deposit is required. The deposit will be refunded automatically after $50 in state sales tax is remitted to the Colorado Department of Revenue. Do not subtract the $50 deposit from any sales tax return filed. Doing so would result in non filing and deficiency notices. Allow six to eight weeks after the total state sales tax is paid for your refund to reach you by mail.