Daily Tax Report: State

Colorado DOR Publishes Sales Tax Guidance on Marketplaces

Aug. 13, 2019, 9:59 PM

The Colorado Department of Revenue (DOR) Aug. 1 published revised sales and use tax guidance for marketplaces. The publication discusses the sales tax requirements and conditions applicable to sales made in Colorado through marketplaces operated by marketplace facilitators. The state imposes a sales tax on retail sales of tangible personal property, commodities, and certain services. The DOR administers state sales tax and sales taxes imposed by some cities, counties, and special districts. However, the DOR doesn’t administer and collect sales taxes imposed by self-collecting home-rule cities, which administer their own sales taxes. The publication includes information on: 1) marketplace sales;...

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