Some home-rule cities enact their own sales tax ordinances and collect their own taxes. Contact home-rule cities directly for their rules regarding sales taxes. This publication is updated each January and July. The 0.8 percent total is entered in the RTD column of your sales tax return. The vendor s fee may be taken only if the return is filed and paid on time.
Many local jurisdictions grant vendor s fees as well.
The Taxpayer Service Division conducts 90 minute sales tax classes at a number of locations around the state. The classes are free, and no reservations are required. Colorado businesspeople with sales tax accounts and people starting new retail businesses are encouraged to take advantage of this service. Such inactivity may be regarded by the department as evidence that the licensee is not in the business of selling at retail.