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ADVERTISING AGENCY

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State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Advertising services are not subject to sales tax. See FYI Sales 12, Advertising Agencies.

Link:  http://www.revenue.state.co.us/fyi/html/sales12.html
Purchases by the agency of articles delivered in Colorado are subject to sales or use tax.
If an agency acquires articles for resale to its clients, such as trade publications, advertising pamphlets, circulars, directories, mailing services, or listings or publications that need updating, the agency must have a sales tax license.
The sales tax charged by the agency applies to the total amount of the retail sale of property prepared by its employees or acquired from outside sources.
Direct mail advertising materials which are distributed in Colorado by any person engaged solely and exclusively in the business of providing cooperative direct mail advertising are exempt from sales tax. 39-26-102(15), C.R.S.
NOTE:  See ADVERTISING SIGNS for regulation of off-premise signs adjacent to the State Highway System.
NOTE:  If applicable, see MAIL ORDER / ONLINE SALES
NOTE:  If applicable, see TELEMARKETING

page last updated 6/30/08

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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