Colorado Sales Tax Guide for E-commerce Sellers

Rate structure

Colorado's state rate is 2.9%; the combined state + local rate ranges from 2.9–11.2%. Sourcing: Destination.

COMPONENTRATENOTES

State rate2.9%Revenue Online general statewide rate

Local taxes2.9–11.2%State 2.9% + state-collected counties/cities/special districts on DR 0100; ~70 home-rule cities administer their own tax (SUTS portal helps).

ReturnDR 0100DR 0100 (state + state-administered locals, per-site); home-rule via SUTS separately

Economic nexus threshold

You must register and collect once your Colorado sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. Retail sales; home-rule cities have their own registrations. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Colorado as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

Revenue Online assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Colorado: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 10% plus 0.5% per month (max 18%), plus interest.

Marketplace facilitator rules

Since October 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Colorado tax on your marketplace sales. How Colorado treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionDeduction (facilitator-collected) if registered.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Colorado Dept. of Revenue when in doubt.

Filing portal & AutoFile

Colorado returns are filed through colorado.gov/revenueonline/_. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the DR 0100 from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Colorado permit if I only sell on Amazon?

If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Colorado warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your Revenue Online return — SalesTax50 separates them automatically.

Does SalesTax50 file Colorado returns automatically?

Yes — AutoFile prepares your DR 0100 from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Colorado permit.

What about home-rule cities like Denver?

Home-rule cities collect their own tax. Remote sellers can register once through the SUTS system; SalesTax50 files the state return and flags home-rule exposure.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Colorado Dept. of Revenue before relying on them.

Let AutoFile handle your Colorado returns

Prepared and checked for you — you approve before anything is filed.

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