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Office of Economic Development and International Trade

Business Licensing Database
WHOLESALE SALES

DISTRIBUTOR JOBBER WHOLESALE SALES

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
If you are selling tangible property only to businesses that will resell the items, you need a wholesaler's license from the Department of Revenue. A retail tax license allows you to sell both wholesale and retail. A wholesale tax license ONLY allows you to sell wholesale. Wholesalers must obtain a standard sales tax license and pay the $16 license fee, but are not required to pay the $50 deposit.

Businesses registered as wholesalers will receive one return in December with which to remit any taxes collected during the year on limited retail sales. See FYI Sales 9, Sales Tax Licenses.

Link:  http://www.revenue.state.co.us/fyi/html/sales09.html

page last updated 8/27/03

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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