Business Licensing Database
DATA PROCESSING

Includes computer programming

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ADP	BILLING SERVICE	COMPUTER	COMPUTER PROGRAMMING
DATA PROCESSING	MEDICAL BILLING	PROGRAMMING	SYSTEMS ANALYSIS
SYSTEMS ANALYST	WORD PROCESSING

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State
Colorado Department of Revenue 1375 Sherman St Denver , CO   80261 (303)238-7378	Packaged software is subject to sales tax; HOWEVER, custom written computer software is NOT sales taxable. See FYI Sales 52, Service Enterprises. Link:  http://www.revenue.state.co.us/fyi/html/sales52.html

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NOTE:  Computer software is exempt from property tax.

NOTE:  The state of Colorado does NOT license the above data processing or computer related services.

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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