Form CR 0100 at a glance
What it is: The CR 0100, the Colorado Sales Tax and Withholding Account Application, is used to open a sales tax and withholding account, or to add an additional new physical location to an existing account.
Where and when to file: Make a copy for your records before mailing the original application along with a valid picture ID and a check or money order for the applicable license fees to Colorado Department of Revenue Taxpayer Service Center PO Box 17087 Denver, CO 80217-0087. Allow 4 to 6 weeks for processing.
What to bring and attach to Form CR 0100
Visit a Taxpayer Service Center: bring the completed CR 0100 Colorado Sales Tax and Withholding Account Application along with a valid picture ID and a check or money order for the applicable license fees to a service center location listed. You will receive your license during your visit.
A filled-in Form CR 0100 example: a sole proprietor opens a retail shop
How to fill out Form CR 0100, box by box
Box 1, Reason for Filing This Application
Section A, Box 1, Reason for Filing This Application. Original Application for a New Business: check this box to request a new sales tax or withholding account for a new (start-up) business.
Add a New Physical Location to an Existing Account: check this box to add a new business location to an existing business that previously registered a sales tax account with DOR, then enter the existing Colorado Account Number.
Change in Managing Partners, Members, or Officers of an Existing Business: check this box and complete lines 8a-d to report any change in the managing partners, managing members, or principal officers of an existing business that previously registered a sales tax or withholding account with the DOR.
Change of Ownership for an Existing Business: check this box and complete line 9 to report a change in ownership for an existing business that previously registered a sales tax or withholding account with DOR.
Box 2, Type of Organization
Box 2, Type of Organization: check the box to indicate the legal structure of your business/organization. If you are not an individual, you must have a FEIN number.
Business Information: Line 1a & 1b and lines 2a to 2c
Section B, Business Information, Line 1a & 1b Tax Identification Number (TIN). Individual/Sole Proprietor: enter last name, first name, check the appropriate box and write in your TIN. If the Sole Proprietor has a FEIN, complete Line 2c.
If operating as any other type of organization other than Individual/Sole Proprietor, enter the business name as registered with the IRS.
3. Proof of Identification
All applications for sales tax and withholding account must include valid proof of identification.
Valid proof includes: Colorado Driver's License or ID, out of state driver's license or ID, United States Passport, Foreign Passport, Resident Alien Card, United States Naturalization papers, or Military ID Card.
Principal Place of Business (Do not use PO Box): lines 4a to 6
Principal Address: this is the address of the business or organization's principal place of business in Colorado.
If the business is located outside the state and does not have a physical location in Colorado, then use the main address outside of the state. Do not use a post office box.
For businesses that will have multiple physical locations, a separate application must be filed for each location.
Email Address: enter the email address. If you would like to receive email notifications, check the Email Opt In boxes for the topics you want to be notified of.
Mailing Address: lines 7a to 7c
Mailing Address: enter the address where the business will receive mail from DOR.
Owners/Partners/Members/Officers: lines 8a to 8d
All organizations, including sole proprietors, must complete these lines.
Enter the name, job title, SSN, and home address of each: Individual Owner (if the business is a sole proprietorship), Managing Partner (if the business is a partnership), Managing Member (if the business is a limited liability company), or Principal Officer (if the business is a corporation).
Line 1, Type of Sale
Line 1, Type of Sale. Wholesaler: a regularly organized wholesale business that sells to retail merchants, jobbers, dealers, or other wholesalers for the purpose of resale.
Retail-Sales: a retailer is a business that makes retail sales to the final purchasers (end user) and is required to collect the appropriate and applicable sales taxes.
Charitable: a charitable organization that make retail sales must obtain a sales tax license. If the organization has received a determination letter from the IRS recognizing its exempt status as a 501(c)(3) entity, a copy of the IRS letter must be submitted with this application.
License Start Date and Filing Frequency: lines 2a and 2b
License Start Date or First Day of Sale: enter the date you will begin sale.
Filing Frequency: If SALES TAX collected is: Wholesale Only - Annually, Under $600/month - Quarterly, Seasonal, write in months, $15/month or less - Annually, $600/month or more - Monthly. (checked November 8, 2026)
Line 3, Questionnaires
Line 3, Questionnaires. Please answer all the questions listed on the application.
Do you sell EXCLUSIVELY through the marketplace? Select Yes if you have a marketplace in a physical or electronic forum, include, but are not limited to: a store, a booth, an internet website, a catalog, or a dedicated sales software application where tangible personal property, commodities, or services are offered for sale, lease, or rental.
Are you a Marketplace Facilitator? Select Yes if you are an individual or legal entity that operates a marketplace.
If you sell both medical and recreational marijuana, a separate application must be filled out for each.
List the specific products you sell and/or services you provide
List the specific products you sell and/or services you provide (Required) or indicate the NAICS code.
Withholding Account
Withholding Account (No Fees Apply). Indicate which type of withholding account: W2, 1099, W2G, or Oil/ Gas withholding. A 1099 withholding account is only needed when amounts are withheld from 1099 payments.
Fees for Licenses
Fees for Licenses. Wholesale and Retail Sales Tax License, if first day of sales or the license start date is: January to June on even-numbered years (2022, 2024, 2026) $16.00; July to December on even-numbered years (2022, 2024, 2026) $12.00; January to June on odd-numbered years (2023, 2025, 2027) $8.00; July to December on odd-numbered years (2023, 2025, 2027) $4.00. (checked November 8, 2026)
Charitable License, 501(c)(3) copy required: $8.00. (checked November 8, 2026)
A $50 deposit is required on a retail license. Charitable organizations are exempt. (checked November 8, 2026)
F Signature
Section F: Signature: a signature must be on this document or it will not be processed. Please include the title of the person signing and the date signed.
Sign on the Signature of Owner, Partner, Member, or Officer (Required) line, and enter your Job Title and the Date (MM/DD/YYYY).
By signing you declare under penalty of perjury in the second degree that the statements made in this application are true and complete to the best of your knowledge.
Common questions about Form CR 0100
Where do I file it?
Apply online and save time: visit Mybiz.Colorado.gov to register and receive your Colorado Account Number the same day.
When is this form not the right one?
A state sales tax license is required for any person that engages in the business of selling tangible personal property at retail. Any person operating exclusively as a wholesaler may apply for a license to engage in the business of selling at wholesale. A license is not required for persons engaged exclusively in the business of selling commodities or services which are exempt from taxation.
Sources
[1] Form CR 0100 (11/22/24), Colorado Sales Tax and Withholding Account Application, Colorado Department of Revenue (the Official source link on this page).