PDF document

- 1 -

CR 0100 (05/02/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
**DO*NOT*SEND** PO Box 17087
Denver CO 80217-0087

Instructions for the Colorado Sales Tax
and Withholding Account Application

General Information subject to withholding for federal income tax must also
The CR 0100 is used to open a sales tax and withholding withhold Colorado income tax.
account, or to add an additional new physical location to • Oil and Gas Withholding. Every entity that produces
an existing account. Please complete all the sections in or extracts oil shale or oil and gas deposits in Colorado
the application for the applicable account type(s) needed. and every first purchaser of oil shale or oil and gas
Colorado Department of Revenue (DOR) forms and Tax produced from deposits in Colorado who disburse
Guidance Publications referenced in this document are funds to interest owners shall withhold one percent of
available on the DOR taxation website at Tax.Colorado.gov. the gross income from the amount owed to interest
owners. No withholding is required for exempt interest
Licensing and Registration Requirements owners. See Severance Tax Guidance Publications –
and Information: Severance Tax Withholding 4 for more information at
• State Sales Tax License. A state sales tax Tax.Colorado.gov/guidance-publications.
license is required for any person that engages in
the business of selling tangible personal property
Section A – Reason for Filing This Application
at retail. Any person operating exclusively as a
Box 1.
wholesaler may apply for a license to engage in
the business of selling at wholesale. A license is • Original Application for a New Business. Check this
not required for persons engaged exclusively in the box to request a new sales tax or withholding account
business of selling commodities or services which are for a new (start-up) business.
exempt from taxation. • Add a New Physical Location to an Existing
• State and Local Sales Tax. Colorado has a 2.9% sales Account. Check this box to add a new business location
tax. Additionally, many cities and counties impose their to an existing business that previously registered a
own local sales tax on purchases and transactions sales tax account with DOR, then enter the existing
within their boundaries. There are also special district Colorado Account Number.
taxes that apply in certain boundaries. The Department • Change in Managing Partners, Members, or
administers special districts, counties, and many cities Officers of an Existing Business. Check this
in Colorado, but does not administer sales tax for many box and complete lines 8a-d to report any change
home-rule cities in Colorado. For a complete listing of all in the managing partners, managing members,
applicable tax rates and exemption information for state- or principal officers of an existing business that
administered local sales taxes, see “Colorado Sales/Use previously registered a sales tax or withholding
Tax Rates” (DR 1002) under Forms on the DOR taxation account with the DOR.
website at Tax.Colorado.gov. The DR 1002 is revised
in January and July of each year. You may also visit • Change of Ownership for an Existing Business.
Colorado.gov/Revenue/GIS to find the tax rates. Check this box and complete line 9 to report a change
in ownership for an existing business that previously
Due to the complexities surrounding the laws on registered a sales tax or withholding account with
the collection and remittance of sales/use tax in DOR. A change in ownership may occur if an existing
Colorado, it is recommended that you attend a business is sold to a new owner or if there is a change
business tax offered by the department after opening in the ownership structure of an existing business to
your business and/or obtaining a sales tax license. create a new legal entity. In either case, a new sales tax
Visit Tax.Colorado.gov/business-tax-class for class and/or withholding account is required. NOTE: A new
schedule and registration. sales tax and/or withholding account is not required
• W-2 Withholding. Employers are required to withhold merely as the result of changes in stockholders of a
state income tax from wages paid to all employees corporation, partners in a partnership, or members in a
working in Colorado or who are Colorado residents. limited liability companies. However, any change in the
• 1099 Withholding. Under certain circumstances, managing partners, managing members, or principal
payers may withhold tax on Colorado income reported officers of an existing business change, must be
on 1099 forms (example: retirement income). reported, as described below.
• Gaming Withholding (W2-G). In general, any person Box 2. Type of Organization. Check the box to indicate the
making payment of winnings within Colorado which are legal structure of your business/organization.

- 2 -

Enlarge image

CR 0100 (05/02/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
**DO*NOT*SEND** PO Box 17087
Denver CO 80217-0087
Section B – Business Information • Mobile vendor (e.g. food truck), use the address
Line 1a & 1b Tax Identification Number (TIN) where the vehicle is parked and stored
• Individual/Sole Proprietor - Enter last name, first and indicate MOBILE.
name, check the appropriate box and write in your TIN. • Rental property (e.g. condo), the principal place of
If the Sole Proprietor has a FEIN, complete Line 2c. business is the address of the rental unit. The leasing
company or property manager’s information will be
Line 2a – 2c. Business Name, Trade Name, and Federal
indicated in the mailing address section.
Employer Identification Number (FEIN). If operating as
any other type of organization other than Individual/Sole Line 4b. County. Enter the county in which the principal
Proprietor, enter the business name as registered with the place of business is located. If you are unsure of which
IRS. FEIN is issued by the Internal Revenue Service at county, refer to the DR 1002 available on the DOR taxation
IRS.gov. All entities listed as follows must have an FEIN. website Tax.Colorado.gov/sales-use-tax-forms.
• General Partnership, Association, or Joint Venture - Line 5. Phone Number. Enter the phone number for the
Enter the business name, tradename (if applicable), and physical location of the business.
FEIN. Note: Married couples must register as general Line 6. Email Address. Enter the email address. If you
partnership if both are owners of the business. General would like to receive email notifications, check the Email Opt
partnerships require a FEIN. In boxes for the topics you want to be notified of.
• Limited Partnership (LP), Limited Liability Line 7a & 7b. Business Name & Attention to. If you want
Company (LLC), Limited Liability Partnership (LLP), mail to be sent to a business in care of (c/o) an individual,
Limited Liability Limited Partnership (LLLP), or enter the information on the applicable line.
Corporation/S Corp - Enter the legal name of the Line 7c. Mailing Address. Enter the address where the
business and FEIN as filed with the IRS. This must business will receive mail from DOR.
match the FEIN documentation from the IRS. Line 8a - d. Owners/Partners/Members/Officers. All
• Government - Enter the legal name of the organizations, including sole proprietors, must complete
government agency and FEIN. these lines. Enter the name, job title, SSN, and home
address of each:
• Estate/Trust - Enter the legal name of the
Estate/Trust and FEIN. • Individual Owner (if the business is a
sole proprietorship),
• Nonprofit - Enter the name of the Nonprofit
• Managing Partner (if the business is a partnership),
Organization and FEIN.
• Managing Member (if the business is a limited
Trade Name/Doing Business As (DBA). If the individual or
liability company), or
the business will be doing business under any name other
than the legal name listed on Line 1 or Line 2, enter the • Principal Officer (if the business is a corporation).
trade name. Trade names are registered with the Colorado If there is more than one individual owners, managing
Secretary of State. partners, managing members, or principal officers, attach a
Line 3. Proof of Identification. All applications for sales separate sheet and provide the same information for each.
tax and withholding account must include valid proof of For each individual owner, managing partner, managing
identification. Valid proof includes: Colorado Driver’s License member, or principal officer, check the applicable box
or ID, out of state driver’s license or ID, United States to indicate whether or not the owner, partner, member or
Passport, Resident Alien Card, United States Naturalization officer is responsible for tax compliance pursuant to section
papers, or Military ID Card. If the application is provided 39-21-116.5, C.R.S., and Rule 39-21-116.5(2).
by any individual other than the Owner, Partner, Member, Line 9a - 9d. Business Acquisition or Purchase.
or Officer of the business, a photo copy of a valid ID for Enter the prior business name and prior owner’s
the Owner, Partner, Member, or Officer who signed the first and last name, address, date of acquisition, and
application must be submitted. prior owner’s FEIN.
Line 4a. Principal Address. This is the address of the
business or organization’s principal place of business Section C – Sales Tax Account
in Colorado. If the business is located outside the state Sales tax licenses of any type (wholesaler, retail-sales, or
and do not have a physical location in Colorado, then use charitable) may be used only for business purposes and
the main address outside of the state. DO NOT use a cannot be used to purchase items for personal use.
post office box. Line 1. Type of Sale.
• For businesses that will have multiple physical locations, • Wholesaler. A regularly organized wholesale business
a separate application must be filed for each location. that sells to retail merchants, jobbers, dealers, or other

- 3 -

Enlarge image

CR 0100 (05/02/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
**DO*NOT*SEND** PO Box 17087
Denver CO 80217-0087
wholesalers for the purpose of resale. If a wholesaler Classification System (NAICS) code for your business. It
meets the definition of retailer (i.e. regularly makes retail will also assist in getting tax information and updates to you
sales), must obtain a retail sales tax license. based on your business type.
• Retail-Sales. A retailer is a business that makes retail
sales to the final purchasers (end user) and is required Section D – Withholding Tax Account
to collect the appropriate and applicable sales taxes. A Line 1. Type of Withholding. Indicate which type of withholding
retailer may also sell wholesale, but is not required to account: W2, 1099, W2G, or Oil/Gas withholding. A 1099
have a separate wholesale license. withholding account is only needed when amounts are withheld
from 1099 payments. See Income Tax Withholding Guidance
• Charitable. A charitable organization that make retail
sales must obtain a sales tax license. If the organization Publications – Withholding 7 for the monthly due dates at
has received a determination letter from the IRS Tax.Colorado.gov/guidance-publications.
recognizing its exempt status as a 501(c)(3) entity, a copy Line 2 & 3. Filing Frequency. Select the frequency based on
of the IRS letter must be submitted with this application. the anticipated amount to be withheld for all the employees for
the year. Businesses with annual wage withholding of $50,000 or
Note: Sales Tax Special Event Application (DR 0589).
more must file and remit withholding taxes by Electronic Funds
This license is required if you sell at special events.
Transfer (EFT). Please visit www.Colorado.gov/RevenueOnline
You must submit a separate application DR 0589.
for all of the available electronic payment options.
There is no additional fee for businesses that have
a sales tax license. Filing frequency for Oil/Gas is monthly and remitted
via EFT. See Severance Tax Guidance Publications –
Line 2a. License Start Date or First Day of Sale. Enter the
date you will begin sale. Note: You may use an earlier date Severance Tax Withholding 4 for the monthly due dates at
of sale in order for you to purchase products (tax-exempt) for Tax.Colorado.gov/guidance-publications.
resale. However, sales tax returns are due for each tax period Line 4. First Day of Payroll. List the month and the year of
following the date that you indicated. when payroll is anticipated to begin.
Line 2b. Filing Frequency. Select the frequency based on
the amount of anticipated sales tax collection. Section E – Fees for Licenses
•
Line 3. Questionnaires. Please answer all the questions Wholesale and Retail Sales Tax License
listed on the application. If first day of sales or the license start date is:
Do you sell EXCLUSIVELY through the marketplace? January to June on even-numbered years
Select Yes if you have a marketplace in a physical or (2022, 2024, 2026) $ 16.00
electronic forum, include, but are not limited to: a store, a July to December on even-numbered years
booth, an internet website, a catalog, or a dedicated sales (2022, 2024, 2026) $ 12.00
software application where tangible personal property,
January to June on odd-numbered years
commodities, or services are offered for sale, lease, or rental.
(2023, 2025, 2027) $ 8.00
Are you a Marketplace Facilitator?
July to December on odd-numbered years
Select Yes if you are an individual or legal entity that
(2023, 2025, 2027) $ 4.00
operates a marketplace.
Do you sell taxable items that will be delivered • Charitable License
by a motor vehicle (including deliveries 501(c)(3) copy required $ 8.00
made by a third-party)?
Select Yes if you are a retailer or marketplace facilitator • A Deposit
who sells retail tangible personal property and either Required on a Retail Sales Tax License only $ 50.00
delivers it or causes the item(s) to be delivered by motor
vehicle, including delivery by mail, to a location in this Fee Notes
state. Examples include, but are not limited to: restaurants • Sales Tax Deposit. A $50 deposit is required on a retail
that deliver or use food delivery services, grocery stores, license. Charitable organizations are exempt. The deposit
flower delivery services, online stores that sell products is refunded automatically after a business collects and
like clothing, electronics, appliances, furniture, etc. remits $50 in state sales taxes. Do not deduct the deposit
Note: If you sell both medical and recreational marijuana, from your sales tax return. The deposit is only required on
a separate application must be filled out for each. the first business location as long each additional location
uses the same account number of an existing account.
Line 4. List the specific products you sell and/or services
you provide. Write a brief description of products, services • Wholesale License is $16 for a two-year period.
and/or function of the business. The information you provide The fee is prorated in the same method as the standard
will help determine the appropriate North American Industry Colorado sales tax license. This license is for businesses

- 4 -

Enlarge image

CR 0100 (05/02/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
**DO*NOT*SEND** PO Box 17087
Denver CO 80217-0087
that make sales only to other licensed vendors for resale. • For single and multiple event license, complete the
• Retail-Sales Tax License. Standard Colorado Sales tax Sales Tax Special Event Application (DR 0589).
License is $16 for a two-year period. The license is renewed • All licenses except for the single event license are valid
at the beginning of each even-numbered year and expires through next December 31st of an odd-numbered year.
at the end of each odd-numbered year (e.g. Jan. 1, 2020 -
Additional Information:
Dec. 31, 2021). It is prorated in increments of six months if
the license is purchased after June 30 of any year. • Trade Name Registrations is filed through the
Colorado Secretary of State at www.sos.state.co.us.
• Charitable License. The fee is $8.
• Unemployment Insurance for Colorado is
Note: The withholding license has no fee for registration and administered by the Colorado Department of Labor and
no renewal is required. Employment at CDLE.Colorado.gov.
• There is no charge for a single or multiple event
license if a business has a current wholesale or
retail sales tax license.

- 5 -

Enlarge image

CR 0100 (05/02/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
**DO*NOT*SEND** PO Box 17087
Denver CO 80217-0087

How to Apply

1. Apply Online and save time!
Visit Mybiz.Colorado.gov to register and receive your Colorado Account Number the same day. The license will be
mailed after the license fees have been posted to your account. Allow 2 to 3 weeks to receive your paper license. If
you are unable to register online, please apply through other methods.

2. Email the CR 0100 Withholding ONLY to dor_taxapplications@state.co.us

3. Visit a Taxpayer Service Center
Bring the completed CR 0100 Colorado Sales Tax and Withholding Account Application along with a valid picture ID (see
ID Requirements) and a check or money order for the applicable license fees to a service center location listed. You will
receive your license during your visit.
Denver Metro Fort Collins
1881 Pierce St - Entrance B 3030 S College Ave
Lakewood CO 80214 Fort Collins CO 80525
Colorado Springs Grand Junction
2447 N Union Blvd 222 S 6th St – 2nd Floor
Colorado Springs CO 80909 Grand Junction CO 81501
Pueblo Locations and hours of operation subject to
827 W 4th St Suite A change, please visit the DOR taxation website
Pueblo CO 81003 at Tax.Colorado.gov, click on Contact Us or call
303-238-SERV (7378).

4. Mail the CR 0100
Download the form from the DOR taxation website at Tax.Colorado.gov under Forms. Complete the form and make a
copy for your records before mailing the original application along with a valid picture ID (see ID Requirements) and
a check or money order for the applicable license fees to the following address
Colorado Department of Revenue
Taxpayer Service Center
PO Box 17087
Denver, CO 80217-0087
Allow 4 to 6 weeks for processing.

ID Requirements:
All mail-in and Taxpayer Service Center visit for Sales Tax and Withholding Account Applications must provide a valid
proof of identification. Valid proof includes: Colorado Driver’s License or ID, out of state driver’s license or ID, United
States Passport, Resident Alien Card, United States Naturalization papers, or Military ID Card. If the application is
provided by any individual other than the Owner, Partner, Member, or Officer of the business, a photo copy of a valid ID
for the Owner, Partner, Member, or Officer who signed the application must be submitted.

Section F – Signature
• A signature must be on this document or it will not be processed.
• Please include the title of the person signing and the date signed. Allow 4 to 6 weeks to receive a license by mail
when completing and sending in a CR 0100 form. If you apply for a license through Mybiz.Colorado.gov you will
receive your Colorado Account Number the same day.

- 6 -

Enlarge image

No text to extract.

- 7 -

Enlarge image

CR 0100 (05/02/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
*220100AP19999* PO Box 17087
Denver CO 80217-0087
Page 1 of 3

Colorado Sales Tax and Withholding Account Application
1. Reason for Filing This Application

Original Application for a New Business Change in Managing Partners, Members, or Officer of an
Existing Business
Add a New Physical Location to an Existing Account Change of Ownership for an Existing Business
A
Enter the existing Colorado Account Number
Complete line 9 to report existing business sold to a new owner or
change in entity structure of an existing business
2. Indicate Type of Organization. If you are not an individual, you must have a FEIN number.

Individual/Sole Proprietor Limited Liability Company (LLC) Corporation/S Corp Government

General Partnership Limited Liability Partnership (LLP) Association Joint Venture

Limited Partnership Limited Liability Limited Partnership (LLLP) Estate/Trust Nonprofit (Charitable)

Business Information
1a. Last Name (If registering as TIN) First Name

B
1b. TIN (Required)
Check the applicable box and SSN ITIN
write your SSN or ITIN in box 1b
2a. Business Name (If registering as FEIN) 2b. Trade Name / DBA (If applicable) 2c. FEIN (Required)

3. Proof of Identification

State DL/ID Passport Other

Principal Place of Business (Do not use PO Box)
4a. Principal Address City State ZIP

4b. County 5. Phone Number 6. Email Address

Email Opt In For

Return Filing Tax Updates Revenue Online Tax Rate Changes Marketplace
Instructions (2x/Year) Information
Mailing Address (If different from the principal address)
7a. Business Name 7b. Attention to (First, Last Name)

7c. Mailing Address City State ZIP

- 8 -

Enlarge image

CR 0100 (05/02/22)
COLORADO DEPARTMENT OF REVENUE
Taxpayer Service Center
*220100AP29999* Page 2 of 3
Owners/Partners/Members/Officers (all fields below are required)
8a. Last Name First Name Job Title

8b. SSN 8c. Phone Number Is this person responsible
for tax compliance? Yes No
(Required)
8d. Home Address City State ZIP

Additional Owners/Partners/Members/Officers on a separate paper
Business acquisition or purchase, complete the following
9a. Prior Business Name Prior Owner’s Last Name, First Name 9b. Date of Acquisition (MM/YYYY)

9c. Address City State ZIP 9d. Prior Owner’s FEIN

Sales Tax Account (Fees Apply)
1. Indicate Type of Sale
Wholesaler Retail-Sales Charitable

2a. License Start Date or First Day of Sale Required (MM/YYYY) CO Account Number - Site (Dept Use Only)

C
2b. Filing Frequency: If SALES TAX collected is:

Wholesale Only - Annually Under $300/month - Quarterly Seasonal, write in the months in business

$15/month or less - Annually $300/month or more - Monthly

3. Complete the questionnaires below

Do you sell alcohol? Yes No Is your business in a Special taxing district? Yes No

Do you sell tobacco? Yes No Do you sell EXCLUSIVELY through the Yes No
marketplace?
Do you sell Prepaid Wireless? Yes No Are you a Marketplace Facilitator? Yes No

Do you rent out rooms for 30 days Yes No If you are a Marketplace Facilitator, do you also Yes No
or less? sell products?
Do you rent motor vehicles for 30 Yes No Do you sell taxable items that will be delivered by a motor Yes No
days or less? vehicle (including deliveries made by a third-party)?
**If you sell both medical and recreational marijuana, a separate application must be filled out for each

Do you sell Medical Marijuana? Yes No Do you sell Recreational Marijuana? Yes No

4. List the specific products you sell and/or services you provide (Required) or indicate the NAICS Code
NAICS code. To look up the code, go to www.naics.com/search

- 9 -

Enlarge image

                                                  CR 0100 (05/02/22)
                                                  COLORADO DEPARTMENT OF REVENUE
                                                  Taxpayer Service Center
*220100AP39999*                                   Page 3 of 3

                                  Withholding Account (No Fees Apply)
  1. Indicate Type of Withholding:
                          2. Filing Frequency: If W2 wage withholding tax amount is

        W2 Withholding            $1 - $6,999/Year - Quarterly             $7,000 - $49,999/Year - Monthly      $50,000+/Year-Weekly

                          3. Filing Frequency: If 1099 withholding tax amount is
D
        1099 Withholding          $1 - $6,999/Year - Quarterly             $7,000 - $49,999/Year - Monthly      $50,000+/Year-Weekly

                                                                                    4. First Day of Payroll Required (MM/YYYY)
        W-2G (Gaming Withholding)
                                                  Filing Frequency is 
        Oil/Gas Withholding                                  monthly

  Period Covered
  (Dept Use Only)                                 Fees for Licenses (See Instructions)
  From         To
  MM/YY
                                   (0020-810)     State Sales Tax Deposit   (355)
                                                                                  $
  MM/YY MM/YY
                                   (0100-750)     Wholesale License         (999)
                                                                                  $
  MM/YY MM/YY
E
                                   (0080-750)     Retail-Sales Tax License  (999)
                                                                                  $
  MM/YY MM/YY
                                   (0160-750)     Charitable License        (999)
                                                                                  $
  Mail and Make Checks Payable to:
  Colorado Department of Revenue
  PO Box 17087                                                                    
  Denver, CO 80217-0087                                      Amount Owed         $
The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will 
not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.

  I declare under penalty of perjury in the second degree that the statements made in this application 
  are true and complete to the best of my knowledge.
F Signature of Owner, Partner, Member, or Officer (Required)        Job Title                              Date (MM/DD/YYYY)

PDF file checksum: 1853067159

(Plugin #1/9.12/13.0)