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Office of Economic Development and International Trade

Business Licensing Database
BOWLING ALLEY

BOWLING BOWLING ALLEY

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Most product sales and rentals, including shoes and bowling balls, 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.
Shoe rental is taxable if sales tax was not paid when alley purchased the shoes.
Sales tax must be collected by any retail shops in bowling alley.

Link:  http://www.revenue.state.co.us/fyi/html/sales09.html
NOTE:  If food or liquor is to be served, appropriate licenses must be obtained; if applicable, see RESTAURANT
and LIQUOR

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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