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Colorado: Seasonal Businesses Need Sales Tax License


There are businesses we depend on being there every day, such as grocery stores, and businesses we look forward to seeing once a year, such as fireworks stands. Each winter, a number of seasonal businesses crop up around the country in the form of Christmas tree lots and ski rental shops. In preparation for the season of seasonal businesses, the Colorado Department of Revenue reminds that even seasonal businesses need a sales tax license. (Regulation (39-) 26-109).

The Taxpayer Service Division FYI on Sales Tax Filing and Changes in Account Status states that:

"A business that files on a seasonal basis is required to file a sales tax return for the months they are open, even if no sales tax is due."

Colorado sales tax licenses are available online at the Colorado Department of Revenue. Form CR 0100 "Colorado Business Registration" allows businesses to select a seasonal filing status. The Department of Revenue will send out returns for the months a seasonal business is in business, and returns are due on the 20th of the following month. Any seasonal business operating in more than one location must have a separate license for each location. (FYI Sales 9).

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.