Seasonal Businesses: State Sales Tax License and Filing Requirements

If a business is seasonal and makes retail sales during only part of each year, a standard Colorado sales tax license must be obtained. Examples of seasonal businesses are ski rental shops, Christmas tree lots, fireworks stands and other businesses in operation during only certain months of the year.

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How to Apply for the Sales Tax License
Filing a Return
File a return for the months you say you will make sales, even if zero