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. MKT: Marketplace sales excluded from the remote-seller threshold. 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 —
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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, Etsy, TikTok Shop) collect and remit Colorado tax on your marketplace sales. How Colorado treats them:
Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.
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.
What about WooCommerce and Etsy?
Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your Revenue Online return.
Does SalesTax50 file Colorado returns automatically?
Yes — AutoFile prepares your DR 0100 from imported sales; you approve every return before it is submitted, and setting up your existing Colorado permit is included at no extra charge.
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.
Let AutoFile handle your Colorado returns
Prepared and checked for you — you approve before anything is filed.
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