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Office of Economic Development and International Trade

Business Licensing Database
HOME-BASED BUSINESS

ARTIST CRAFTS PERSON HOME-BASED BUSINESS

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
If you are a home-based craftsperson, artist, or other kind of small home business operator, you do not have to purchase a sales tax license IF you make only occasional or isolated sales of tangible personal property from your home that totals no more than $1000 a year. See FYI Sales 8, Small Home Businesses.

Link:  http://www.revenue.state.co.us/fyi/pdf/sales08.pdf
Although a state sales tax license is not needed, SALES TAX MUST STILL BE COLLECTED and remitted to the state and to the city (when applicable).
If the small home business operator intends to make retail sales at a sales event, the appropriate special event license must be obtained. If the small home business operator is engaged in a trade or business outside the home where similar items are sold, a standard sales tax license is required.
NOTE:  See also TRADE NAME REGISTRATION
NOTE:  Contact the city or county for local sales tax information and to make sure that you are zoned to have a business in your home.

page last updated 8/13/03

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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