The Colorado Department of Revenue (DOR) published a revised sales tax guide, which provides information for retailers on licensing requirements, collecting and remitting sales tax, taxable sales, calculating tax, filing returns, recordkeeping, and other topics related to Colorado state and state-administered local sales taxes. The guide outlines the criteria for determining whether a retailer must obtain a sales tax license and collect tax, including tax rates and tax bases, sourcing rules for determining applicable tax jurisdictions, exemptions, filing frequencies and due dates, penalties and interest, and other compliance requirements. [Colo. Dep’t of Revenue, Sales Tax Guide, 10/01/25]
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