[April 26, 2019] The Colorado Department of Revenue has adopted permanent regulations to require out-of-state retailers that are doing business in Colorado and have substantial nexus with the state to collect Colorado sales or use tax. Out-of-state retailers are considered to have a substantial nexus with Colorado for sales tax purposes if the retailer’s gross revenue from the sale of tangible personal property or services delivered into Colorado exceeds $100,000. A previous threshold for retailers of having 200 or more transactions into the state no longer applies. The Department has extended out-of-state retailers a grace period through May 31, 2019 to comply.
For full text of the permanent rule click here.
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