Sales and Use Tax Department of Taxes

The tax applies to vehicles designed to carry nine or fewer passengers. It does not apply to motorcycles, motorized bicycles, or delivery trucks designed to carry cargo. A floating rate of interest applies to underpayments and late payments of tax.

If you file paper returns and the 20th falls on a Saturday, Sunday, or state or federal holiday, your return and payment are considered timely if postmarked or hand-delivered on the first business day following the 20th. If you include the tax collected in gross sales, it will increase the amount of tax due and you will receive a bill for additional tax due. Enter your transactions on the right lines so no additional tax will be due.

Other Sales Taxes

A retailer will only qualify for origin sourcing if the retailer’s total retail sales of tangible personal property, commodities, and services in Colorado during the previous calendar year were $100,000 or less. If the retailer’s total retail sales in Colorado in the previous calendar year exceeded $100,000, then all of the retailer’s sales in the current calendar year must be sourced in accordance with the general destination sourcing rules. It is important to file the sales and use tax return and pay the tax by the due date to avoid penalty and interest. A return must be filed with zeros if a business does not have sales or taxable purchases to report. Retail sales of tangible personal property in California are generally subject to sales tax. Examples of tangible personal property include such items as furniture, giftware, toys, antiques and clothing.

Please remember, though, that the English language version is considered the most accurate. In the event of a disagreement or discrepancy between the translation and the original English version of this web site or any notice or disclaimer, the original version will prevail. Mass.gov® is a registered service mark of the Commonwealth of Massachusetts. Eligible organizations wishing to apply for a Certificate of Exemption (Form ST-2), must apply via MassTaxConnect. Sales Tax Resale Certificates are invalid for the sale or purchase of tobacco products. If you’re a service provider with questions about the taxability of your transactions, refer to the Services Enterprises regulation, 830 CMR 64H.1.1, or contact our Rulings and Regulations Bureau at

Address/Jurisdiction Database

To obtain a permit, apply through the Department’sBusiness Registration System. The Department will issue a Florida Certificate of Forwarding Agent Address (Form DR-14FAA) to applicants who are approved. In addition, the Department will update the List of Approved Forwarding Agents to include those who have applied for and received a certificate. A registered location that has moved from one Florida county to another.

The Retail Sales And Use Tax is generally imposed on the privilege of using or consuming the products or services purchased. Under audit, the state can collect the tax from either the seller or the purchaser. In Seller Privilege Tax states, the seller is primarily liable for the tax.

Freight, Shipping, and Handling Charges

Taxable telephone services include mobile telecommunications services if the service is provided to a customer whose place of primary use is within Colorado, private line services, and Voice over Internet Protocol . The service provider must charge and collect state and any applicable state-administered local sales taxes. Sales tax is imposed on the sales price of the sale of tangible personal property, specified digital products, or taxable services at the time the sale takes place. The seller of the goods or services is responsible for collecting, reporting, and remitting the sales tax.

Mobile food vendors making food sales in Colorado from pushcarts, motor vehicles, or other mobile facilities are retailers, subject to sales tax licensing, collection, and filing requirements. They must collect and remit all state and state-administered local sales taxes applicable to the point of sale for each taxable transaction. Additional information regarding licensing and filing requirements for mobile vendors can be found online at Tax.Colorado.gov/sales-use-tax. Retailers must file sales tax returns reporting all sales made, whether taxable or exempt, at regular intervals in accordance with prescribed filing schedules. If the retailer maintains a physical location in the state from which sales are made, but makes no retail sales during the tax period, the retailer must nonetheless file a return to report that no sales were made and no tax is due.