Sales Tax Licenses

Sales Tax Licenses

  1. When is a Denver sales tax license required? 
  2. I only plan on selling my product for a few days; do I still have to obtain a Denver sales tax license?      
  3. Is there an annual special event fee? 
  4. I want to operate a business out of my home. Do I need a Denver sales tax license? 
  5. If I make sales through my website, do I need a Denver sales tax license and charge Denver sales tax? 
  6. If I operate a temporary business and sell merchandise, do I need a Denver sales tax license? 
  7. How much is the Denver sales tax license fee? 
  8. How do I obtain a Denver sales tax license? 
  9. I never received my Denver sales/use tax license renewal information. How do I get the renewal information? 
  10. Other than the sales/use tax license, are there other Denver licenses or registrations that are possibly required? 
  11. I have a Denver sales tax license? Is that all I need to do?

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.
 
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.
 
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.
 
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.
 
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.
 
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.
 
How much is the Denver sales tax license fee?
The fee for a Denver sales tax license is $50 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) $50.00 for each location 
 2nd six months (Jul – Dec of even-numbered year)  $37.50 for each location
 3rd six months (Jan – Jun of odd-numbered year)  $25.00 for each location
 4th six months (Jul – Dec of odd-numbered year)  $12.50 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.
 
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.      
 
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 720-913-9400
 Fax your inquiry to 720-913-9475
 E-mail your inquiry to treasinfo@ci.denver.co.us
 
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:
Lodger’s Tax
Telecommunications Business Tax (TBT) may be required.
 
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.

Feedback