The purpose of adding or setting up "locations," sometimes referred to as "sites," on the account is for the business to collect and file a return for each jurisdiction they do business in. These "locations" are only used to report the sales tax collected and remitted for:
- state sales tax
- state-collected sales tax that apply to the site
- county
- municipality (city/town)
- special district (RTD, CD, RTA, LID, PSI, MHA)
Jurisdiction Codes & Tax Rates
If you need more information on how to look up sales tax rates or jurisdiction codes visit the How to Look Up Sales & Use Tax Rates web page and view the how-to video(s).
Home-ruled, self-collecting jurisdictions should be contacted directly for questions and additional information. For information on which jurisdictions are home-ruled and their contact information, see the DR 1002 publication.
Mobile Vendors
Mobile vendors (selling out of a truck or other vehicle) must have a sales tax license for their main office location. They should add jurisdiction "sites" to their sales tax license. There is no additional fee for these sites. Requests for non-physical sites (mobile vendors who sell in jurisdictions outside the one in which they have an account) can be made by writing. See the steps listed below.
Mobile businesses must inform the Department of Revenue (DOR) that they are making sales in specific local jurisdictions, even when the jurisdictions are home-rule (which collect their own taxes). Home-rule cities may have special district taxes collected by the Department of Revenue (Denver is an example, which has RTD and CD taxes collected by the state).
For information on which cities are "home-rule" see the DR 1002 publication. Home-rule cities must be contacted directly when sales are made within their jurisdictions. They require businesses to have a local sales tax license. If you sell food, contact your local health agency to determine local licensing requirements.
Non-Physical Locations
How to Add Non-Physical Locations
Non-physical locations must be added prior to filing a return. To add a non-physical location for the state-administered jurisdictions in Colorado where you ship products to:
- Identify the jurisdiction(s) you need to add. You can look up jurisdiction codes by address using the Geographic Information System (GIS) or by city and county using finding its listing on the DR 0800.
- On the GIS, the jurisdiction code is listed just under the image and map coordinates in the upper left.
- Log in to Revenue Online.
- Click "Add or Close Sales Tax Locations" in the Sales Tax Account panel.
- Then click "Add Non-Physical Locations" link.
- Select the month and year that sale(s) began at the non-physical location, then click "Next."
- This calendar drop-down includes the ten-month window that you can add locations (the past six months from the current month, the current month, and the next three months).
- You can only start to file a return for the location(s) you have added to the month and year you select.
- Select the jurisdiction code for the non-physical location(s) by clicking its check box in the left-hand column. Once you have finished your selection(s), click "Next."
- You can add multiple non-physical locations at once.
- You can search for specific items by using the filter on the right-hand side.
- You will see your new non-physical locations(s) listed on the screen. Be sure to check that the information is correct, click on the acknowledgement check box, and then click "Submit."
- You will receive an email confirmation confirming that you added the non-physical location(s).
- Now you can file returns for the location(s) you just added.
Physical Locations
How to Add Physical Locations
Revenue Online
Businesses can use Revenue Online to add physical locations (sites) to their sales tax account. Click the button below for step-by-step directions on how to add physical locations.
How to Add a Physical Locations
Paper Form
If a business opens an additional location, it must be added to the existing sales tax account. The fee for each additional location is $16, but the $50 state sales tax deposit is not charged on additional locations. However, if you are requesting a new account, the license fee of $16, plus the $50 deposit, must be remitted with the application. For example, a new account + one physical location would be a total of $66.
Businesses located in Colorado will have at least one physical location (the main office, store location, etc.).
To request a location be added to your account, complete a CR 0100 form and mail it to the address below. On the CR 0100AP, check the box labeled "Add Location" in Section A, on line 1. Be sure to include a check or money order for the fee(s) detailed above in the same envelope as your form. If you already have an account, write your business' Colorado Account Number (CAN) on the memo line of the check or money order.