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Office of Economic Development and International Trade

Business Licensing Database
ANTIQUE DEALER

Includes Second Hand Dealer
ANTIQUE ANTIQUE DEALER ANTIQUE STORE SECOND HAND
USED

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Most product sales are subject to sales tax. Contact the Department of Revenue regarding sales tax licensing regardless of whether a business sells retail, wholesale, on consignment or at events. See FYI Sales #9 - Sales Tax Licenses for detailed information.

Link:  http://www.revenue.state.co.us/fyi/html/sales09.html
In the case of consigned merchandise, regardless of whether the retail customer knows that inventory is not owned by the vendor, the vendor is (1) the retailer of the property and (2) liable for the tax due on the retail sales. See FYI #20 - Consigned Merchandise Sales.

Link:  http://www.revenue.state.co.us/fyi/html/sales20.html
NOTE:  Many cities issue second hand permits. Many cities require a local sales tax license in addition to the state license.
NOTE:  If appropriate, see IMPORT/EXPORT

page last updated 6/18/03

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

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