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Office of Economic Development and International Trade

Business Licensing Database
FLEA MARKET

FLEA MARKET GARAGE SALE RESELL SWAP MEET
YARD SALE

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
All 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 #55, Flea Markets.

Link:  http://www.revenue.state.co.us/fyi/html/sales55.html
See also FYI: Sales #8, Small Home Business

Link:  http://www.revenue.state.co.us/fyi/html/sales09.html
NOTE:  Local license and sales tax collection may apply. Local governments frequently have special licensing requirements for businesses that sell any type of second hand or used product. Business operators should be certain to contact the local licensing authority before opening their business.
NOTE:  If appropriate, see CRAFT FAIRS
NOTE:  See also THRIFT SHOP

page last updated 9/11/03

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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