Fillable Fee Schedule Wholesale and retail license Fee Notes (Colorado DORA)

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Fee Schedule Wholesale and retail license Fee Notes (Colorado DORA)

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Page 1 of 4
Fee Schedule
Instructions
• Trade name registration:
Trade name registrations must be done with the Colorado
Secretary of State at ww w.sos.state.co. us.
• Wholesale and retail license
If rst day of sales is:
January to June even-numbered years
2020, 2022, 2024
$16.00
July to December even-numbered years
2020, 2022, 2024
$12.00
January to June odd-numbered years
2021, 2023, 2025
$8.00
July to December odd-numbered years
2021, 2023, 2025
$4.00
• Charitable License
(copy of 501(c)(3) required) $8.00
• A deposit
is required on a retail sales tax license only $50.00
• Unemployment insurance:
Colorado unemployment insurance tax is administered
by the Colorado Department of Labor and Employment.
Fee Notes
• The $50 deposit will be refunded automatically after a
business has collected and paid $50 in state sales taxes.
Do not deduct the deposit on your sales tax return. The
deposit is only required on the rst business location.
• There is no charge for a multiple or single event
license if a business has a current wholesale or
retail sales tax license.
• For single and multiple event licenses complete the
DR 0589 “Sales Tax Special Event Application.”
• All licenses except the single event license are valid
through December 31 of each odd-numbered year.
If you have any questions, visit Tax.Colorado.gov or
call 303-238-SERV(7378)
1. Apply Online and Save Time!
Visit mybiz.co lorado.gov to register through
MyBizColorado and receive your license number the same
day. A license will be mailed to you after any fees have
been posted to your account. Allow 2 to 3 weeks to receive
your paper license. If you are unable to register online, see
the instructions below.
2. Mailing the CR 0100AP to the
Department of Revenue:
Download the form from the department’s Taxation
Website at Tax.Colorado.gov. Complete the form and
make a copy for your records before mailing the original
to the Department of Revenue at the following address:
Colorado Department of Revenue
Service Center Section
PO Box 17087
Denver, CO 80217-0087
Allow four to six weeks for processing
3. Visiting a walk-in service center:
Bring the completed CR 0100AP Colorado Sales Tax
and Withholding Account Application to a service center
location listed below along with a valid picture ID of
business owner who signed the application and a check
or money order for the license fees. You will receive your
license immediately.
For walk-in service, please bring one copy of
the completed form to:
Locations subject to change, please verify
location address.
Lakewood Service Center
1881 Pierce St - Entrance B
Lakewood CO 80214
Colorado Springs Service Center
2447 N Union Blvd
Colorado Springs CO 80909
Pueblo Service Center
827 W 4th St
Pueblo CO 81003
Grand Junction Service Center
222 S 6th St, Room 208
Grand Junction CO 81501
Fort Collins Service Center
3030 S College Ave
Fort Collins CO 80525
CR 0100AP (11/02/20)
Taxpayer ID Requirements:
All walk-in and mail-in business and individual applications
for a Sales Tax, 1099 or W2 Wage Withholding account
with the Colorado Department of Revenue must provide
valid proof of identication. Valid proof includes Colorado
Driver’s License, Colorado Identication Card, United
States Passport, Resident Alien Card (including eligibility
for employment), United States Naturalization Papers and/
or Military Identication Card. If the application is walked
in by any individual other than an owner, partner or ofcer
of the business, a photo copy of a valid ID for the owner,
ofcer or partner who signed the application must be
submitted. If applicant is from another state, a valid driver’s
license or other picture ID from that state is required.
If you have any questions, visit Tax.Colorado.gov, call
303-238-SERV(7378) or visit your local service center.
Page 2 of 4
Colorado Sales Tax and Withholding Account Application
CR 0100AP
General Information
The CR 0100AP is used to open a sales tax, W-2 withholding,
1099 withholding or an oil/gas withholding account or to add
an additional location to an existing account. Please complete
all areas of the sections indicated below for the account
type(s) you need. Colorado Department of Revenue (DOR)
forms and publications referenced in this document are
available on the DOR taxation website at Tax.Colorado.gov.
• To apply for a state sales tax license, complete sections
A, B, C, E, F and G.
• To apply for a withholding account, complete sections
A, B, D, E, F and G. If you require both licenses,
complete all sections.
• To electronically open an account, go to MyBiz Colorado
at mybiz.Colorado.gov
Refer to the following denitions.
• W-2 Withholding. Employers are required to withhold
state income tax from all employees in Colorado.
• 1099 Withholding. Payers who withhold tax on Colorado
income reported on 1099 forms. (example: contract labor)
• Oil and Gas Withholding. Every producer of crude oil,
natural gas or oil shale shall withhold one percent from the
amount owed to any person owning a working interest, a
royalty interest, a production payment or any interest in
carbon dioxide or oil and gas production in Colorado. No
withholding is required from payments made to Colorado
or the U.S. Government (see Department of Revenue
publication FYI Withholding 4).
• Trade Names are registered with the Colorado Secretary
of State. A trade name is not required to obtain a tax account.
• State Sales Tax License. A state sales tax license is required
for any person that sells tangible personal property regardless
of whether selling retail or wholesale. A license is not required
for persons engaged exclusively in the business of selling
commodities or services which are exempt from taxation.
• State and Local Sales. Colorado has a 2.9 percent sales
tax. Additionally, many cities and counties impose their
own local sales tax on purchases and transactions within
their boundaries. There are also special district taxes that
apply in certain boundaries.
For a complete listing of all applicable tax rates and exemption
information, please see “Colorado Sales/Use Tax Rates”
DR 1002 on our website at Tax.Colorado.gov. The DR 1002
is revised in January and July each year.
You may also visit Colorado.gov/RevenueOnline to nd tax
rates by city, county and business account number through
Revenue Online.
Due to the complexities surrounding the laws on the
collection and remittance of sales/use tax in Colorado,
it is recommended that you attend a live class or take an
online tax class offered by the department after opening
your business and/or obtaining a sales tax license. Visit
Colorado.gov/pacic/tax/education for class schedule
and registration.
Section A
Box 1. Reasons for ling this application.
• Original Application. A new (start-up) business.
• Change of ownership. An existing business that changes
its legal structure. Does not include changes of stockholders
of corporations and members in limited liability companies.
If you purchase an existing business and have a new FEIN,
you must apply for a new license and complete a DR 0100A.
• Additional Location. The business already
has a Colorado account number but is adding a
new business location.
• Do you have a Department of Revenue Account
Number? If your business or organization currently has
a Colorado Account Number (CAN), enter it here. A sales
tax deposit is required on a business’ rst retail sales tax
location only as long as each additional location uses the
same account number.
Box 2. Type of Organization. Check the box that indicates
the legal structure for your business/organization.
Note: Married couples must register as a general partnership
if both spouses are owners of the business. General
partnerships require a FEIN.
Section B
Line 1a. Taxpayer Name. The name should be
entered as follows:
• Individual (sole proprietorship). Last name, rst
name and middle name or initial.
• General Partnership, Association or Joint Venture.
The last name, rst name and middle initial of two
principal partners. If there are additional partners,
attach a separate sheet.
• Corporation, Limited Partnership, Limited Liability
Company (LLC), Limited Liability Partnership (LLP)
or Limited Liability Limited Partnership (LLLP). The
legal name of the business must match exactly as led
with the Colorado Secretary of State and IRS.
• Government. Enter the legal name of
the government agency.
• Nonprofit. Enter the name of the nonprofit
organization. If applying for a charitable license, a copy
of 501(c)(3) is required.
Line 1b. Social Security Number (SSN). Enter the Social
Security number of the owner if this is an application for an
individual (Sole Proprietor). If the Sole Proprietor has an FEIN
number, complete Line 1d.
Page 3 of 4
Line 1c. Business Name. If operating as any other type
of organization other than Individual/Sole Proprietor, enter
business name here as registered with Colorado Secretary
of State and IRS.
Line 1d. Federal Employer Identication Number (FEIN).
An FEIN is required to open a new account with the Colorado
Department of Revenue. FEINs are issued by the Internal
Revenue Service, IRS.gov. Individuals (Sole Proprietors) can
use their social security numbers. All other entities must have
a FEIN number.
Line 2a. Trade Name/Doing Business As. If the taxpayer
will be doing business under any name other than the
name on Line 1, the “trade name” should be entered
here. Trade names must be registered with the Colorado
Secretary of State.
Line 2b. Proof of Identification/Taxpayer ID
Requirements: All applicants for a sales tax or withholding
account with the Colorado Department of Revenue
must provide valid proof of identification at the time
of application. Valid proof includes a legible copy of a
Colorado Driver’s License, Colorado Identification Card,
United States Passport, Resident Alien Card (indicating
eligibility for employment), United States Naturaliza-
tion Papers and/or Military Identification Card. If the
application is being walked in by any individual other
than an owner, partner or officer of the business, a photo
copy of a valid ID for the owner, officer or partner who
signed the application must be submitted. If the applicant
is from another state, a valid driver’s license or other
picture ID from that state is required. Do not enter a social
security number here.
Line 3a. Principal Address. This is the address of the orga-
nization’s/entity’s principle place of business in Colorado. If
you are located outside the state and do not have a physical
location in Colorado, your main address in a different state
is acceptable. Do Not use a post ofce box.
• If a business will have multiple xed locations, a
separate application must be led for each location.
• If you are a mobile vendor (example: food truck or tool
sales) indicate MOBILE. You are required to give the
address, warehouse or ofce of the location you park
and store the vehicle.
Line 3b. County. Enter the county in which your principal
place of business is located. If you are not sure which county,
refer to the DR 1002 available on the department’s Web site
at Tax.Colorado.gov under “Forms & Instructions”
Line 3c. City. Enter the city in which your principal place of
business is located.
Line 3d. Phone Number. Enter the telephone number for
your business.
Line 4a-4b. Last Name/Business Name. If you want mail
sent to an individual or in care of (c/o), enter the name of
the person here.
Line 4c. Telephone. Enter the telephone number for the
mailing address. If you would like to receive text notications
for due date reminders and the like, check the mobile text
box ‘Yes’. If you would not like text notications, select ‘No’.
Line 4d. Mailing Address. Enter the street address, city,
state and zip code where the business or organization will
receive mail from the department.
Line 5. Email Address. Please enter the email address you
would like on le. Indicate on the application if you would like
email correspondence from the state. The emails could be
account specic or updates to sales tax collection.
Line 6a and 6b. If you acquired the business, please
provide the prior business name, address, date of acquisition
and the prior owner’s rst and last name.
Line 7. List Specic products and/or Services you
provide and explain in detail on Line 8. Check the
applicable boxes in section 7 on the form:
Do you sell alcohol?
Yes No
Do you sell tobacco products?
Yes No
Do you sell prepaid wireless?
Yes No
Do you sell medical marijuana?
Yes No
Do you sell recreational marijuana?
Yes No
Do you sell EXCLUSIVELY through the
marketplace?
Yes No
Do you rent motor vehicles for 30 days
or less?
Yes No
Do you rent out items for 30 days or less?
Yes No
Do you rent out rooms for 30 days or less?
Yes No
Is your business in a special taxing
district?
Yes No
Are you a Market Place Facilitator?
Yes No
If yes - As a Market Place Facilitator, do
you also sell products?
Yes No
Write a brief description of products, services and/
or function of the business/organization on line 8.
The information you provide will help us determine the
appropriate North American Industry Classication System
(NAICS) code for your business. It will also help us get
tax information and updates to you, depending on your
business type.
Lines 8a through 8d. Owner/Partner/Corp. Ofcer.
All organizations, including sole proprietors, must
complete these lines. Type/print the name, title, FEIN
(Federal Employer Identication Number), social security
number, and home address of each individual, partner,
corporate ofcer or member. If there are more than two
owners, attach a separate sheet and provide the same
information for additional owners. For a partnership between
corporations or limited liability companies, list each legal
name, address, and FEIN separately.
Page 4 of 4
Section C — Sales Tax
Line 1. Type of sales which applies to your business.
• Wholesaler. A business that sells to retail merchants,
jobbers, dealers, or other wholesalers for the purpose
of resale. This license cannot be used to purchase
items for personal use.
• Retail Sales. A retailer is a business that sells
products to nal purchasers and is required to collect
the appropriate sales taxes. A retailer may also sell
wholesale, but is not required to have a separate
wholesale license. RTD/CD and local taxes must also
be collected, if applicable.
• Charitable. If your organization has been designated
as “charitable 501(c)(3),” the organization will be
exempt from paying the $50 deposit for a retail sales
tax license. Your license fee is $8. Please attach a
copy of the IRS 501(c)(3) letter.
• Note on Special Events. Must apply for this separate
license on form DR 0589, Sales Tax Special Event
Application. This license is required if you sell at special
events. There is no additional fee for businesses that
already have a sales tax license.
Line 2a. Filing Frequency. Select the ling frequency based
on the amount of anticipated sales tax collection.
Line 2b. First Day of Sale. You may wish to start your license
prior to the rst day of sales in order to make purchases for
producing products to sell.
Section D — Withholding
Line 1. Type of Withholding account. Indicate which type
of withholding account: W2, 1099, or Oil/Gas withholding.
A 1099 withholding account is only needed when you
withhold from 1099 payments.
Gaming Establishments (W-2Gs)
Complete the Sales Tax/Withholding Account Application
(CR 0100AP) to apply for a 1099 or W-2G withholding
account. Indicate in Box D whether you need a 1099 account
or a W-2G account set up. You will use your current Colorado
account number (CAN) or receive your CAN by mail if you
don’t already have an account. Allow four to six weeks
for processing.
Line 2. Filing frequency. If you will have employees,
estimate how much wage withholding you expect to pay
for all your employees in one year. Your required ling
frequency will be based on your estimated annual wage
withholding. Businesses with annual wage withholding of
$50,000 or more must le and remit withholding taxes by
Electronic Funds Transfer (EFT). For more information, print
the publication “Colorado Department of Revenue Electronic
Funds Transferred (EFT) Program For Tax Payments” (DR
5782) from our website at Tax.Co l o rado.gov. Frequency for
Oil/Gas is monthly. See FYI Withholding 4 for schedule.
Line 4b. First Day of Payroll. List the month and year you
anticipate payroll to begin. Normally, start dates begin with
a quarter, e.g., 1/20, 4/20, 7/20, or 10/20, but you can start
your payroll anytime.
Section E - Fees
Do not enter Period Covered From and To (Dept. Use Only)
• Sales Tax Deposit. A deposit is required on a retail
license. Charitable organizations are exempt. The
deposit is refunded automatically after a business
collects and remits $50 in state sales taxes. Do not
deduct the deposit from your sales tax return. The
deposit is only required on a business’s rst location
if each additional location uses the same account
number. (See instructions for Section A, Box 1.)
• Sales Tax License. Standard Colorado Sales tax
License is $16 for a two-year period. The license is
renewed at the beginning of each even-numbered year
and expires at the end of each odd-numbered year
(e.g., Jan. 1, 2020 - Dec. 31, 2021). It is prorated in
increments of six months if the license is purchased
after June 30 of any year. See Fee Schedule on page
1 of the CR 0100AP form.
• Wholesale License is $16 for a two-year period.
The fee is prorated in the same method as the
standard Colorado sales tax license. This license
is for businesses that make sales only to other
licensed vendors for resale.
• Charitable License. The fee is $8.
• Note: The withholding license has no fee for
registration and no renewal is required.
Section F — Points of Compliance
• Licensed retailers are required to renew their licenses
every two years (odd-numbered).
• Licensed retailers are required to le monthly, quarterly,
or annual returns based on the sales tax collected.
• Licensed retailers are required to le returns for each
tax period even if they had no sales and collected no tax.
• Licensed retailers understand their license is only used
to purchase items they resell.
• Licensed retailers understand sales tax rates are
subject to change twice a year (January & July).
• Licensed retailers can close their account or
change their address utilizing the DR 1102.
Section G — Signature
• A signature must be on this document or it
will not be processed.
• Please include the title of the person signing
and the date signed.
Allow four to six weeks to receive a license by mail when
completing and sending in a CR 0100AP form. If you apply
for a license through my biz.Colorado.gov you will receive
your license number the same day. Allow two to three weeks
to receive your paper license. If you apply for your license at
a service center you will receive your account number and
license immediately. This concludes the application.
CR 0100AP (11/02/20)
COLORADO DEPARTMENT OF REVENUE
Service Center Section
PO Box 17087
Denver CO 80217-0087
Colorado Sales Tax and
Withholding Account Application
A
Reason for Filing This Application
1.
Original Application
Change of Ownership
Additional Location
Do you have a Colorado Account Number? If Yes, the Account Number
Yes
No
2. Indicate Type of Organization. If you are not an individual, you must have a FEIN number.
Individual/Sole Proprietor
Limited Liability Company (LLC)
Corporation/S Corp
Government
General Partnership
Limited Liability Partnership (LLP)
Association
Joint Venture
Limited Partnership
Limited Liability Limited Partnership (LLLP)
Estate/Trust
Nonprot (Charitable)
B
Business Information
1a. Last Name (If registering as SSN) First Name 1b. SSN (Required)
1c. Business Name (If registering as FEIN) 1d. FEIN (Required)
2a. Trade Name / Doing Business As (If applicable and for informational purposes only)
2b. Proof of Identication
State DL/ID
Passport
Other
Physical Place of Business
3a. Principal Address City State Zip
3b. County 3c. If business is within city limits, what city? 3d. Phone Number
Mailing Address (If different than the physical address)
4a. Last Name First Name
4b. Business Name 4c. Phone Number Mobile Text (Data Rates May Apply)
Yes
No
4d. Mailing Address City State Zip
5. Email Address
Email Opt In For
Return Filing
Tax Updates
Revenue Online Instructions
Tax Rate Changes (2x/Year) Marketplace Information
If you acquired or purchased the business, complete the following:
6a. Business Name and Prior Owner’s First and Last Name 6b. Date of Acquisition (MM/YYYY)
6c. Address (Street, City, State, Zip) 6d. Prior Owner’s FEIN
7. Complete the questions below
Do you sell alcohol?
Yes
No
Do you rent motor vehicles for 30 days or less?
Yes
No
Do you sell tobacco products?
Yes
No
Do you rent out items for 30 days or less?
Yes
No
Do you sell Prepaid Wireless?
Yes
No
Do you rent out rooms for 30 days or less?
Yes
No
Do you sell Medical Marijuana?
Yes
No
Do you sell EXCLUSIVELY through the marketplace?
Yes
No
Do you sell Recreational Marijuana?
Yes
No
Are you a Marketplace Facilitator?
Yes
No
Is your business in a Special taxing district?
Yes
No
As a Marketplace Facilitator, do you also sell products?
Yes
No
8. List specic products and/or services you provide and explain in detail (Required)
(Form continued on page 2)
9a. Owner/Partner/Corp Ofcer Last Name Owner/Partner/Corp Ofcer First Name
Job Title 9b. Phone Number
9c. Address (Street, City, State, Zip) 9d. SSN
10a. Owner/Partner/Corp Ofcer Last Name Owner/Partner/Corp Ofcer First Name
Job Title 10b. Phone Number
10c. Address (Street, City, State, Zip) 10d. SSN
Additional Owner/Partner/Corp Ofcers on a separate paper
C
Sales Tax Account (Fees Apply)
1. Indicate Type of Sale:
Wholesaler
Retail-Sales
Charitable
2a. Filing Frequency: If SALES TAX collected is:
Wholesale Only - Annually
Under $300/month - Quarterly
Seasonal, write in the months in business
$15/month or less - Annually $300/month or more - Monthly
2b. License Start Date Required
(MM/YYYY) CO Account Number - Site (Dept Use Only)
D
Withholding Tax Account (No Fees Apply)
1. Indicate which you are applying for:
W2 Withholding
2. Filing Frequency: If W2 wage withholding tax amount is
$1 - $6,999/Year - Quarterly
$7,000 - $49,999/Year - Monthly
$50,000+/Year-Weekly
1099 Withholding
3. Filing Frequency: If 1099 withholding tax amount is
$1 - $6,999/Year - Quarterly
$7,000 - $49,999/Year - Monthly
$50,000+/Year-Weekly
W-2G
Monthly
Oil/Gas Withholding
4a. Payroll Company, if applicable
4b. First Day of Payroll Required
(MM/YYYY) 4c. Payroll Company Phone Number
E
Period Covered
(Dept Use Only)
FEES (see fees on page 1 of instructions)
From To
MM/YY
(0020-810) State Sales Tax Deposit (355)
$
MM/YY MM/YY
(0080-750) Sales Tax License (999)
$
MM/YY MM/YY
(0100-750) Wholesale License (999)
$
MM/YY MM/YY
(0160-750) Charitable License (999)
$
Mail to and Make Checks Payable to:
Colorado Department of Revenue
PO Box 17087
Denver, CO 80217-0087
Amount Owed $
The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will
not be returned. If your check is rejected due to insufcient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
F
Points of Compliance
• Renew sales tax license on odd-numbered years
• Returns ling frequency is based on tax amount
• Required to le, even if zero sales tax due
• Sales tax license is only used for wholesale purchase for resale
• Sales tax rates may change twice per year
• Business account closure or address changes by ling DR 1102
G
I declare under penalty of perjury in the second degree that the statements made in this application are true and complete to the
best of my knowledge.
Signature of Owner, Partner, or Corporate Ofcer Job Title Date
(MM/DD/YYYY)
(See fee and additional information on page 1 of instructions)
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Fee Schedule Wholesale and retail license Fee Notes (Colorado DORA)

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Completed 27 April 2021

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