Colorado Sales and Use Tax
July 7, 2017
By Kristin Carlton, Vice President of Compliance
Effective July 1, 2017; Colorado requires that any winery direct shipper that sells more than $100,000 “total gross sales” to Colorado consumers each calendar year is required to collect and remit Colorado state and local sales tax.
If a winery sells more than $100,000 of wine to Colorado consumers each year, you must apply for a Retailers Use Tax Permit at with the following form: https://www.colorado.gov/pacific/sites/default/files/CR0100.pdf
If a winery sells less than $100,000 of “total gross sales” each year to Colorado consumers, they are not required to collect and remit sales tax, however they are required to complete the following actions:
1. Notify the consumer on every purchase that they may owe tax on their purchase
2. Provide the consumer, at the end of each year, via mail or email with an annual purchase summary of tax information for purchased products.
Please contact Compli at firstname.lastname@example.org, or call 805-239-4502 with any questions regarding this or any other direct to consumer permit applications.