Do I have to charge sales tax for online sales in Colorado?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Colorado over 12 months, you must register with the Colorado Department of Revenue and charge the buyer's destination rate.
Remote sellers pass nexus at $100,000 and can file state-collected and home-rule jurisdictions through the SUTS portal.
Rule summary
How Colorado treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (8%–8.81% in covered Colorado metros) |
| Registration authority | Colorado Department of Revenue |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Colorado Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Colorado
What a taxable purchase actually costs in Colorado.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Colorado?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Colorado over 12 months, you must register with the Colorado Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the Colorado threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Colorado Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in Colorado?
- Colorado sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Colorado guides
Other Colorado rules that change the total.