Colorado
Sales Threshold $100,000
Transaction Threshold N/A
Effective Date December 1, 2018
Included Transactions Gross sales of tangible personal property & taxable services
Excluded Transactions Sales for resale
Evaluation Period Current or previous calendar year
Tax Implications Must collect and remit state sales tax; may require local sales tax collection
Key Compliance Requirements Register with CO Dept. of Revenue; file per assigned frequency
Exemptions Sales for resale, certain exempt organizations