Colorado – Guidance for Taxpayers who File for Multiple Locations

SALT Report 1903 – The Colorado Department of Revenue issued a help guide for businesses that file sales and use tax returns for multiple locations or multiple jurisdictions.  The state requires businesses that sell, rent or lease tangible personal property at multiple locations to obtain a sales tax license for each location.

New Locations

If a taxpayer has a new physical location they are required to submit a CR 0100 along with any fees before they engage in business at the new location.  For example, if tax will be collected in July, the taxpayer should complete and submit the CR 0100 form for the new location before July 1.

New non-physical locations can be added by sending an email to the Department. A “nonphysical” location must be added to the taxpayer’s sales tax account when the business makes a sale in a Colorado tax jurisdiction but the business does not have a physical presence in that jurisdiction. The Department warns that the taxpayer must add the location prior to filing a return. All non-physical sites can be added to an account up until the day before the return is due.

Closing a Location

To close an entire sales tax account, the business must submit the Address Change or Business Closure Form DR 1102. If only certain locations will be closed, you can send an email to dor_multilocations@state.co.us and specify the site that needs to close.

Location Verification

Businesses can confirm location numbers, location jurisdiction codes, and rates through Revenue Online.

Filing a Return

For information about how to file sales tax returns for accounts with multiple locations or sites, see publication FYI Sales 58 – Requirements for Sales Tax Remittance for Multiple Location Filers.

For Further Information:

Colorado Department of Revenue – Tax Info Blog