Sales Tax Information

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Larimer County businesses selling tangible personal property must have a County sales tax license and collect the sales tax.  In addition to the County tax, the vendor must be licensed and collect the State's and Town or City sales tax when applicable.

A Larimer County sales tax license does not constitute a waiver, expressed or implied, of the Larimer County Land Use Code or grant permission to commence the operation of such a business. It is the owner's responsibility to contact the appropriate County departments or taxing jurisdictions to determine the legality of doing business.

The first step of the licensing process for a new business is to start with the Colorado Department of Revenue and receive the "Revenue Registration Account Number" or State sales tax number. The State's sales tax number is required on Larimer County's sales tax application, and no County license will be processed without it. Each location is required to have its own sales tax license. The municipality should be contacted for licensing requirements if the business is within a Town or City's limits.

Helpful Information

  • Larimer County processes applications and prints licenses once a month. There is no fee for the first original Larimer County license. If a second original license is needed immediately, a processing fee of $5.00 will be charged.
  • Larimer County licenses do not transfer with the sale of a business. A new application must be submitted with the change of ownership.
  • Since Larimer County licenses have no expiration, no renewals are needed. The license is considered valid unless the business closes or changes ownership.
  • If a business changes locations, please contact Larimer County at (970) 498-5930.
    • There will be no charge if an updated license is issued during the standard processing of new applications. 
    • If the license is needed immediately, a five-dollar fee will be charged.
  • Contacting Larimer County Sales Tax for an address change only updates the address in the County's sales tax system. It does not change the address for any other County or taxing jurisdiction system.  It is the business owner's responsibility to contact other County departments, the Colorado Department of Revenue, and the Town or City (if applicable).  Contact information for the Colorado Department of Revenue and municipalities are on the Forms and Links page.

Larimer County is "Statutory" or "State Collected" and must follow the State's sales tax statutes, regulations, and exemptions. See the Colorado Department of Revenue's Sales Tax Guide for specific taxability information.

Larimer County sales tax is remitted to the Colorado Department of Revenue on or before the 20th day of the month following the close of the tax period. Mailed returns must be postmarked on the 20th day of the month or before.

Special Event License Requirements

A special sales event is where retail sales are made by more than three sellers at a location other than their normal business location(s), which occurs no more than three times in any calendar year.  Anyone making retail sales at one or more special sales events must obtain a special event license unless the event organizer has obtained a license to collect sales tax on behalf of the sellers participating in the event.   

A standard sales tax license is required if a business participates in the event that occurs more than three times at the same location during any calendar year. Examples are a Summer Farmer's Market or flea market.

 

How to Apply for a Special Event License

If you plan to sell goods at a special event, you should obtain a Special Event License before the event.  Download the Vendor Special Event License Application for Single or Multiple Events (DR0589) to apply for a Special Event License.  Submit the completed application, applicable fees, and a copy of your government-issued photo ID to the Colorado Department of Revenue.

 

If the event has already occurred, follow these steps:

  1. Go to Revenue Online
  2. Click on Individual or Business.
  3. Click on File a Return.
  4. Click on File Special Event Sales Tax.
  5. Follow the step-by-step instructions.
    • The forms are custom-made for each special event, including appropriate state-collected tax rates. Please make sure that you select the correct form for your event.
    • You can complete a blank form online if your show is not listed.
  6. Follow the prompts and file your return