Treasury Division
Frequently Asked Questions
Sales Tax - License Info
When is a Denver sales tax license required?
A
Denver
sales tax license is required when a business located in
Denver
makes retail sales, leases, or rentals of tangible personal property or
taxable services. Even if a
Denver
sales tax license is not required, businesses located in
Denver
are subject to
Denver
use tax, which may require a
Denver
consumer use tax registration. See
the use tax FAQs.
NOTE:
A
business located outside
Denver
, that makes retail sales, leases, or rentals of tangible personal property
or taxable services in
Denver
, is required to obtain a
Denver
retailer’s use tax license. See
the use tax FAQs.
top
I only plan on selling my product for a few days; do I still have to obtain a Denver sales tax license?
If
you are participating in an event or endeavor that runs less than two weeks,
such as a car show at the Coliseum or the People's Fair, you are required to
pay a Special Event Fee of $5.00, which is only valid for that event.
Sales tax on special events is due the 20th of the month
following the month in which the event took place.
Events or endeavors that last two weeks or longer require a regular
Denver
sales tax account.
top
Is there an annual special event fee?
There
is not an annual special event fee. If you are participating in a special event
such as a car show at the Coliseum or the People’s Fair, you are required to
pay a Special Event Fee of $5.00, which is only valid for that event.
top
I want to operate a business out of my home. Do I need a Denver sales tax license?
Yes. Any
business located in
Denver
(even those operating out of a residence) that makes retail sales, leases, or
rentals of tangible personal property or certain services needs a
Denver
sales tax license.
NOTE:
Even
if a
Denver
sales tax license is not required, businesses located in
Denver
are subject to
Denver
consumer’s use tax, which may require a
Denver
use tax registration. See the use
tax FAQs.
top
If I make sales through my website, do I need a Denver sales tax license and charge Denver sales tax?
Yes.
If you are located in or have some other physical presence in Denver, you
are required to obtain a Denver sales tax license and collect and remit Denver
sales tax on sales made in Denver.
top
If I operate a temporary business and sell merchandise, do I need a Denver sales tax license?
Yes.
A
Denver
sales tax license is required for any business located in
Denver
that makes retail sales, leases, or rentals of tangible personal property or
taxable services. If the temporary
business makes sales for less than two weeks, a special event license may be
allowed; otherwise a regular sales tax license is required.
top
How much is the Denver sales tax license fee?
The fee for a
Denver
sales tax license is $20 per location for a 2-year period beginning
January 1 of each even-numbered year. The
fee is pro-rated if a business begins within the period as follows:
New licenses start date
1st six months (Jan – Jun
of even-numbered year)
$20.00 for each location
2nd six months (Jul – Dec
of even-numbered year)
$15.00 for each location
3rd six months (Jan – Jun
of odd-numbered year)
$10.00 for each location
4th six months (Jul – Dec
of odd-numbered year)
$ 5.00 for each location
The fee for a
Denver
special event sales tax license is $5.00.
A separate special event license is needed for each different event.
top
How do I obtain a Denver sales tax license?
Fill
out an application for a
Denver
sales tax license.
·
Click here
for a regular
Denver
sales tax license application form.
·
Click here
for a
Denver
special event application form.
top
I never received my Denver sales/use tax license renewal information. How do I get the renewal information?
You may:
·
Call the Taxpayer Service Unit at 720-865-7075
·
Fax your inquiry to 720-865-7080
top
Other than the sales/use tax license, are there other Denver licenses or registrations that are possibly required?
Yes.
·
A Consumer’s Use Tax registration is required
if your business does not need a Denver sales tax license and uses, stores,
distributes, or consumes tangible personal property in Denver.
·
An Occupational Privilege Tax registration is
required if your organization engages in any business, trade, occupation or
profession in
Denver
.
·
A business license and a special industry
license may be required to conduct business in
Denver
. For more information contact the
Excise and Licenses department at 720-865-2740.
·
Licenses for other
Denver
taxes:
o
Lodger’s Tax
o Telecommunications
Business Tax (TBT) may be required.
top
I have a Denver sales tax license? Is that all I need to do?
No. You
will need to:
·
Collect
Denver
sales tax when applicable, and report and remit
Denver
sales tax on time.
·
Timely
report and remit use tax on tangible personal property and taxable services used
in
Denver
on which the equivalent of
Denver
sales tax was not collected at the time of purchase.
·
Register
for Denver Occupational Privilege Tax (OPT) and report and remit that tax on
time, if you or your employees perform services in
Denver
.
·
Check
the other taxes administered by
Denver
(Facilities Development Admissions Tax [FDA], Lodger’s Tax, and
Telecommunications Business Tax [TBT]) to see if they apply to your business.
top
|