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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
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.